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Tamilnad Mercantile Bank vs The Assistant Commissioner Of ...
2022 Latest Caselaw 398 Ker

Citation : 2022 Latest Caselaw 398 Ker
Judgement Date : 13 January, 2022

Kerala High Court
Tamilnad Mercantile Bank vs The Assistant Commissioner Of ... on 13 January, 2022
WP(C) No.438/2022                        1/5

                       IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
            Thursday, the 13th day of January 2022 / 23rd Pousha, 1943
                             WP(C) NO. 438 OF 2022(D)
   PETITIONER:

          TAMILNAD MERCANTILE BANK LTD, ERNAKULAM BRANCH, REPRESENTED BY ITS
          BRANCH MANAGER, PRINCIPAL OFFICER AND POWER OF ATTORNEY HOLDER R.S
          RAJAMANIKANDAN, AGED 44 YEARS, S/O. R. SUTHANTHIRAKUMAR , D.NO
          64/3334 A, CHITTOOR ROAD, KACHERIPADY, ERNAKULAM, KOCHI-682 018

   RESPONDENTS:

      1. THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-2(2), C.R BUILDING,
         I.S PRESS ROAD,KOCHI- 682 018
      2. THE SUB REGISTRAR,OFFICE OF THE SUB REGISTRAR, ERNAKULAM-682 011
      3. THE SUB REGISTRAR,OFFICE OF THE SUB REGISTRAR, THRIKKAKARA,
         ERNAKULAM-682 028
      4. *THE SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, ERATTUPETTA,
         ERNAKULAM 682 011 ADDRESS OF R4 IS CORRECTED AS 'THE SUB
         REGISTRAR, OFFICE OF THE SUB REGISTRAR, ERATTUPETTA,
         KOTTAYAM-686121' AS PER VIDE SEPERATE ORDER DATED 13.01.2022 IN IA
         01/2022 IN WP(C) 438/2022
      5. V.P RASHEED, M/S. E- ORIENTAL TIMBERS, KAVYA MAHAL, OPP. CHAITHANYA
         MARBLES, N.H BYEPASS, EDAPPALLY-682 024


        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to direct the 2nd,3rd and 4th respondent to comply the judgment
   and lift the attachment endorsement in the book and issue clean
   encumbrance certificate noting the lifting of attachment pending disposal
   of the above writ petition.


        This petition again coming on for admission upon perusing the
   petition and the affidavit filed in support of WP(C) and this Court's
   order dated 07.01.2022 and upon hearing the arguments of
   SRI.V.V.SURENDRAN, Advocate for the petitioner, SRI.CHRISTOPHER
   ABRAHAM,CENTRAL GOVERNMENT STANDING COUNSEL for the respondent 1 and of
   SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER for the respondents 2 to 4
   (B/O), the Court passed the following:
 WP(C) No.438/2022                             2/5



                          BECHU KURIAN THOMAS, J
                         =======================
                                I.A.No.1 of 2022
                                          &
                            W.P.(C) No.438 of 2022
                           -------------------------------
                    Dated this the 13 th day of January, 2022

                                          ORDER

I.A.No.1/2022

This is an application seeking correction in the address

of the 4 th respondent in the writ petition.

Heard. Allowed.

Registry is directed to carry out necessary corrections.

W.P.(C)

The grievance of the petitioner is that in spite of

Ext.P1 judgment, which has become final and binding,

respondents 2 to 4 have not complied with the

directions therein.

2. In Ext.P1 judgment this Court had observed that the

provisional attachment, against petitioner's secured

assets, effected pursuant to Section 281B of the WP(C) No.438/2022 3/5

I.A.No.1 of 2022 & W.P.(C) No.438 of 2022

Income Tax Act, 1961 no longer subsists. The

said order is a declaration in rem and, hence,

respondents 2 to 4, despite not being parties to

the said judgment, are bound by it.

3. The learned Senior Government Pleader

Sri.Justin Jacob seeks time to ensure

compliance of Ext.P1 judgment by respondents

2 to 4. He submits on their behalf that, the

contents of the judgment was never intimated

to the aforesaid respondents. The counsel for

the petitioner asserted that copies of the

judgment were served on respondents 2 to 4.

4. Since the learned Senior Government Pleader

has submitted that respondents 2 to 4 shall

carry out Ext.P1 judgment to its full effect

within a short time, list this case for further

consideration on 07.02.2022.

 WP(C) No.438/2022                               4/5



         I.A.No.1 of 2022
         &
         W.P.(C) No.438 of 2022



5. Respondents 2 to 4 shall ensure that Ext.P1

judgment is complied with, without fail, by

then.

Sd/-

                                                          BECHU KURIAN THOMAS,
                                                                 JUDGE
         AMV/13/01/2022




13-01-2022                        /True Copy/                          Assistant Registrar
 WP(C) No.438/2022                 5/5


Exhibit P1          A TRUE COPY OF THE JUDGMENT IN FILED W.P(C) NO. 13530

OF 2017 BEFORE THIS HONOURABLE COURT DATED 12-2-2019

 
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