Dismissed

V.K. Electricals v. The Tax Recovery officer

Madras HC10 Dec 2021WP/3126/2021

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition seeking declaration of mortgage priority over tax dues and quashing of property attachment. Finding no pending tax demand, the court directed the Sub Registrar to register the petitioner's purchased property and hand over documents within two weeks. The writ petition stands dismissed as the cause of action ceased to exist.

What did the court decide?

Directed the third respondent (Sub Registrar) to register the property purchased by the petitioner and hand over the registered document within two weeks upon payment of stamp duty/registration charge

V.K. Electricals Vs The Tax Recovery officer — Property and Title | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 10.12.2021

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CORAM:

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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WP.No.3126 of 2021 and WMP.No.3551 of 2021 [Video Conferencing]

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V.K.Electricals Rep by its Prop J.Vijayakumar 4/480, Roja Street Poonga Nagar Thiruvallur 602 002. ....Petitioner -Vs.-

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The Tax Recovery Officer Office of the Principal Commissioner of Income Tax 3^rd Floor, Aayakar Bhavan 121, M.G.Road, Nungambakkam Coimbatore – 600 034.

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The Authorised Officer Bank of Baroda Zonal Stressed Asset Recovery Branch 1^st Floor, No.74, Thiagaraya Road T.Nagar, Chennai 600 017.

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The Sub Registrar Manavala Nagar Thiruvallur Taluk Thiruvallur. .... Respondents

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Prayer :-

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Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of declaration to declare the mortgage dated 13.12.2015 in favour of the 2^nd respondent bank has priority over the Income Tax due to the 1^st respondent and consequently raise the Order of Attachment dt 01.12.2017 passed by the 1^st respondent vide proceedings T.R.No.:134/TRO-4/201718/AACL.

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For Petitioner : Mr.S.Sethuraman

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https://hcservices.ecourts.gov.in/hcservices/

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For Respondents

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: Mrs.Hema Muralikrishnan, Senior Standing Counsel, for R1

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Mr.R.Ramasubramaniam Raja, for R2

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Mr.R.Vigneshwaran, G.A., for R3

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ORDER

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Heard Mr.S.Sethuraman, learned counsel for the petitioner; Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the Income Tax Department (R1); Mr.R.Ramasubramaniam Raja, learned counsel for second respondent and Mr.R.Vigneshwaran, learned Government Advocate for third respondent.

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2.Today, when the matter was taken up for final hearing, the learned counsel appearing on behalf of the Income Tax Department filed a memo together with an order dated 09.12.2021, whereby it is informed that the attachment of the property has been lifted. The operative portion of the said order which has been sent to the office of the third respondent is reproduced hereunder:

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“In connection with the Income Tax default of

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M/s.LVR Farms (P) ltd. PAN:AAACL7670C, the under mentioned immovable property is attached by the Income Tax department vide T.R.No.134/TRO-4/2017-18/AAACL7670C dated 15/12/2017 by TRO-4, Chennai.

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Survey No	Description	Area
514,515,516,517,	House	44.24
518/1518/2519,	Site	cent
523/2,524,527,52 8,
529,532,533,535,
537,538,539

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On verification of records, it is noted that there is no demand pending in this case.

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In this regard, it is requested to lift the attachment made to the above mentioned immovable property.”

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3.In the light of the above, nothing survives in this Writ Petition, except to direct the third respondent to pass appropriate orders by registering the property purchased by the petitioner and to hand over the registered document to the petitioner. The said exercise shall be carried out by the third respondent within a period of two weeks from today, subject to the petitioner paying requisite stamp duty/registration charges payable.

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https://hcservices.ecourts.gov.in/hcservices/

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4.The Writ Petition stands disposed of with the above directions. Consequently, connected miscellaneous petition is closed. No costs.

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Sd/-

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Assistant Registrar(CS VII)

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//True Copy//

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Sub Assistant Registrar

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pgp

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The Tax Recovery Officer

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Office of the Principal Commissioner of Income Tax 3^rd Floor, Aayakar Bhavan 121, M.G.Road, Nungambakkam Coimbatore – 600 034.

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The Authorised Officer

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Bank of Baroda

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Zonal Stressed Asset Recovery Branch 1^st Floor, No.74, Thiagaraya Road T.Nagar, Chennai 600 017.

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The Sub Registrar Manavala Nagar Thiruvallur Taluk Thiruvallur.

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+1cc to Mr.R.Ramasubramaniam Raja, Advocate, S.R.No.65747 +1cc to Mr.S.Sethuraman, Advocate, S.R.No.65889

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+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.65950 +1cc to the Government Pleader, S.R.No.66139

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W.P.No.3126 of 2021

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MG(CO) CT/17/12/2021

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https://hcservices.ecourts.gov.in/hcservices/

V.K. Electricals v. The Tax Recovery officer

Case brief

What is this about?

What did the court decide?

V.K. Electricals v. The Tax Recovery officer

Case brief

What is this about?

What did the court decide?

What the court decided

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