Court granted liberty to petitioners to institute appropriate proceedings against the third respondent for recovery of dues after paying under amnesty scheme, excluding time from 01.02.2017 to date for limitation.
Liberty granted to institute appropriate proceedings against third respondent within one month, with time exclusion from 01.02.2017.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP(C) NO. 4107 OF 2017
1
2025:KER:30276
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947
WP(C) NO. 4107 OF 2017
PETITIONERS:
1KHAYAS M RASHEED,
S/O.RASHEED ALI,AGED 41 YEARS,
RESIDING AT MAMASRAYI ILLATH HOUSE,
AYSHA MANZIL,AISWARYA GARDENS,P.O.
ELTHURUTHU,THRISSUR-680611.
2SHAFEER ALI,
S/O.ABDUL HAMEED,AGED 50 YEARS,RESIDING AT
KUNNATHUPADIKKAL,PAINOOR DESOM,ELTHURUTHU
VILLAGE,VALAPPAD.P.O,KODUNGALLUR.
BY ADV MILLU DANDAPANI
RESPONDENTS:
1 THE DISTRICT COLLECTOR, PALAKKAD-678001.2 THE TAHSILDAR REVENUE RECOVERY, CHITTER,PALAKKAD-678101.3 KULANTHAIVEL.M., S/O.KALIYAPPA GOUNDER,NEELIPPARA, GOVINDAPURAM, MUTHALAMADU(PRESENTLY RESIDING AT BHAKTHAGIRI,NANJAMPETTI.P.O, POLLACHI,TAMIL NADU-642001).4 ADDL.R4. MR. RAFEEQ, THE ASSISTANT COMMISSIONER OF STATE TAX, TAX PAYER SERVICES CIRCLE, PALAKKAD (EAST), STATE GOODS & SERVICES DEPARTMENT, PALAKKAD - 678001 (IS IMPLEADED AS PER ORDER DATED 22-12-2023 IN WPC 4107/2017)WP(C) NO. 4107 OF 2017
2
2025:KER:30276
BY ADVS.
SMT.SURYA BINOY - GOVERNMENT PLEADER
MEERA V.MENON
MAHESH V.MENON
PUBLIC PROSECUTOR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4107 OF 2017
3
2025:KER:30276
MOHAMMED NIAS C.P., J
=========================
W.P(C) No. 4107 of 2017
=========================
Dated this the 8th day of April, 2025
J U D G M E N T
The petitioners challenge the recovery proceedings initiated by respondents 1 and 2 to realise the dues payable by the third respondent, from whom the petitioners purchased the property.
The writ petition is disposed of, without prejudice to the right of the petitioners to proceed against the 3rd respondent, in accordance with law. In case the petitioners institute appropriate proceedings within a month from today, the time spent from 01.02.2017 till today shall be excluded for the purpose of computing the period of limitation.
Sd/MOHAMMED NIAS C.P. JUDGE
LU
WP(C) NO. 4107 OF 2017
4
2025:KER:30276
APPENDIX OF WP(C) 4107/2017
PETITIONER EXHIBITS :
EXHIBIT P1TRUE COPY OF SALE DEED NO.1394/2012 DATED
18.4.2012 OF SUB REGISTRY OFFICE,KOLLENGODE.
EXHIBIT P2TRUE COPY OF SALE DEED BEARING NO.1395/2012
DATED 18.4.2012 OF SUB REGISTRY
OFFICE,KOLLENGODE
EXHIBIT P3TRUE COPY OF TAX RECEIPT,F NO.6366916 DATED
14.5.2012 ISSUED BY THE VILLAGE
OFFICER,MUTHALAMADU,TO THE PETITIONERS AND
ANOTHER
EXHIBIT P4TRUE COPY OF POSSESSION CERTIFICATE
NO.1906/12 DATED 14.5.2012,ISSUED BY THE
VILLAGE OFFICER,MUTHALAMADU TO THE
PETITIONERS AND ANOTHER
EXHIBIT P5TRUE COPY OF ENCUMBRANCE CERTIFICATE DATED
29.2.2012 FOR THE PERIOD,1.1.1995 OF
27.2.2015 COVERED UNDER EXHIBIT P1 DOCUMENT
EXHIBIT P6TRUE COPY OF ENCUMBRANCE CERTIFICATE DATED
29.2.2012 FOR THE PERIOD STARTING FROM
1.1.1995 TO 27.2.2012 FOR THE PROPERTY
COVERED UNDER EXHIBIT P2 DOCUMENT
EXHIBIT P7TRUE COPY OF NOTICE NO.1-2012/31189/601 DATED
26.3.2013 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONERS AS WELL AS 3RD RESPONDENT
EXHIBIT P8TRUE COPY OF COUNTER AFFIDAVIT DATED
18.4.2013 FILED BY THE 1ST PETITIONER BEFORE
2ND RESPONDENT
EXHIBIT P9TRUE COPY OF JOINT STATEMENT FILED BY THE
PETITIONERS, DATED 15.5.2013 BEOFORE 2ND
RESPONDENT
EXHIBIT P10TRUE COPY OF STATEMENT FILED BY THE 3RD
RESPONDENT BEFORE THE 2ND RESPONDENT DATED
24.4.2013
WP(C) NO. 4107 OF 2017
5
2025:KER:30276
EXHIBIT P11TRUE COPY OF NOTICE DATED 5.12.2016 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONERS
EXHIBIT P12TRUE COPY OF REPLY DATED 24.12.2016 FILED BY
THE PETITIONERS BEFORE THE 2ND RESPONDENT
EXHIBIT P13TRUE COPY OF NOTICE NO.R1-3118/12 DATED
26.12.2016 OF THE 2ND RESPONDENT ISSUED TO
THE PETITIONERS
EXHIBIT P14TRUE COPY OF NOTICE UNDER RIGHT TO
INFORMATION ACT, ISSUED UNDER FORM 1 FOR AN
AMOUNT OF RS.3,25,817/- FROM THE OFFICE OF
THE 2ND RESPONDENT
EXHIBIT P14(A)TRUE COPY OF NOTICE ISSUED UNDER FORM
10,SHOWING DEMAND PRIOR TO ATTACHMENT OF SALE
DEPICTED FROM THE OFFICE OF 2ND RESPONDENT
EXHIBIT P15TRUE COPY OF NOTICE ISSUED UNDER SECTION 7 IN
FORM NO.1 FOR AN AMOUNT OF RS.1,60,483/-
TOWARDS ARREARS PAYABLE FROM THE OFFICE OF
THE 2ND RESPONDENT
EXHIBIT P15(A)TRUE COPY OF FORM NO.10(DEMAND PRIOR TO
ATTACHMENT OF LAND),ISSUED FROM THE OFFICE OF
2ND RESPONDENT, DATED 27.8.2013
EXHIBIT P16TRUE COPY OF NOTICE IN FORM 1 FOR AN AMOUNT
OF RS.3,73,772/-ISSUED FROM THE OFFICE OF THE
2ND RESPONDENT, DATED 27.8.2013
EXHIBIT P16(A)TRUE COPY OF FORM NO.10(DEMAND PRIOR TO
ATTACHMENT OF LAND), ISSUED FROM THE OFFICE
OF 2ND RESPONDENT, DATED 27.8.2013.
RESPONDENT EXHIBITS :
EXHIBIT R1(A)TRUE COPY OF THE REQUISITION FOR RECOVERY OF
AMOUNT (FORM-24).
EXHIBIT R1(B)TRUE COPY OF THE NOTICE UNDER SECTION 25(1)
OF KVT ACT ISSUED BY THE COMMERCIAL TAX
OFFICER DATED 05.10.2010.
// True Copy // PA To Judge
2 issues framed by the court
Whether petitioners availing amnesty scheme and paying dues are entitled to liberty to proceed against third respondent for recovery.
Whether time spent for limitation purposes should be excluded for pending proceedings.
1 provisions across 1 enactments
KHAYAS M RASHEED, S/O.RASHEED ALI
SHAFEER ALI, S/O.ABDUL HAMEED
THE DISTRICT COLLECTOR, PALAKKAD
THE TAHSILDAR REVENUE RECOVERY, CHITTER, PALAKKAD
KULANTHAIVEL.M.
MOHAMMED NIAS C.P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court