Disposed

A.Kodeesvaran v. The Tax Recovery Officer IX

Madras HC23 Sept 2021WP/39131/2016

Case brief

AI extract

What is this about?

The High Court of Judicature at Madras disposed of a writ petition seeking to cancel attachment entries on the petitioner's property. The Court directed the petitioner to submit a fresh representation to the Sub Registrar, which would then be considered on merits within a stipulated time, given that tax arrears were reportedly recovered by the department.

What did the court decide?

Petitioner directed to submit fresh representation within two weeks; second respondent to decide on merits within eight weeks thereafter.

A.Kodeesvaran Vs The Tax Recovery Officer IX — Property and Title | Madras HC (2021)

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 IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 23-09-2021

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CORAM

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THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM

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WP No.39131 of 2016

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A.Kodeesvaran ...Petitioner

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vs.

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1.The Tax Recovery Officer IX,
 Income Tax Department,
 Kanniamman Building,
 III Floor, No.611, Anna Salai,

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 Chennai – 600 006.

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2.The Sub Registrar,
 Periamet,
 Chennai – 600 003. ...Respondents

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Writ Petition is filed under Article 226 of the
Constitution of India, praying for the issuance of a Writ of
Mandamus, directing the respondents herein to forthwith cancel
the entry of attachment Encumbrance Certificate dated 03.05.2002
and 02.02.2005 in respect of the petitioner's property situated
at Door No.11 and 12, Old Door No.25, New No.61, Thiruvengadam
Mudali Street, Periamet comprised in Old Survey No.93 and 94
R.S.No.563, Block No.16 of Vepery Division, Chennai-Fort
Tondiarpet Taluk.

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For Petitioner :Mr.AR.Karthik Lakshmanan for
Ms.AL.Ganthimathi

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For Respondent-1 :Mr.D.Prabhu Mukunth Arunkumar,
Standing Counsel.

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For Respondent-2 :Mr.K.M.D.Muhilan,
Government Advocate.

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

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O R D E R

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The relief sought for in the present writ petition is to
direct the respondents to forthwith cancel the entry of
attachment of Encumbrance Certificate dated 03.05.2002 and
02.02.2005 in respect of the petitioner's property situated at
Door No.11 and 12, Old Door No.25, New No.61, Thiruvengadam
Mudali Street, Periamet, Chennai-Fort Tondiarpet Taluk.

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2. The grievance of the petitioner is that the vendor's
vendor of the petitioner had income tax dues. Therefore, the
first respondent-Tax Recovery Officer of the Income Tax
Department initiated action for attachment of the subject
property purchased by the petitioner.

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3. However, the learned Standing Counsel, appearing on
behalf of the Income Tax Department, made a submission that the
income tax arrears were already recovered from the petitioner
and there is no due to be paid by him.

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4. This being the submission made on behalf of the Income
Tax Department, there is no impediment for the second respondent
to consider the claim of the petitioner if there is no other
impediment for extending such consideration.

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5. In this view of the matter, the petitioner is directed
to submit a fresh representation to the second respondent,
setting out the facts and circumstances along with the relevant
documents, if any, within a period of two weeks from the date of
receipt of a copy of this order. The second respondent, on
receipt of any such representation from the petitioner, is
directed to pass appropriate orders on merits and in accordance
with law, within a period of eight weeks thereafter.

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6. With the abovesaid directions, the writ petition
stands disposed of. However, there shall be no order as to
costs.

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Sd/-

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Assistant Registrar (CCC)

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// True Copy //

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Sub Assistant Registrar

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Svn

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

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To

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1.The Tax Recovery Officer IX,
 Income Tax Department,
 Kanniamman Building,
 III Floor, No.611, Anna Salai,
 Chennai – 600 006.
2.The Sub Registrar,
 Periamet,
 Chennai – 600 003.

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+1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.49530

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+1cc to M/s.Ganthimathi, Advocate SR.No.49270

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+1cc to the Government Pleader SR.No.49440

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WP No.39131 of 2016

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MG(CO)
RVM(05/10/2021)

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

A.Kodeesvaran v. The Tax Recovery Officer IX

Case brief

What is this about?

What did the court decide?

A.Kodeesvaran v. The Tax Recovery Officer IX

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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