Kerala High Court
V.Vijayakumar vs The Sales Tax Officer/Commercial ... on 17 January, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 17TH DAY OF JANUARY 2022 / 27TH POUSHA, 1943
WP(C) NO. 1555 OF 2022
PETITIONER/S:
V.VIJAYAKUMAR, AGED 61 YEARS
S/O.K.VISWAMBHARAN(LATE), PRIYA NIVAS, ATHIYANNOOR
P.O., NEYYATTINAKRA, THIRUVANANTHAPURAM DISTRICT.
BY ADV M.G.KARTHIKEYAN
RESPONDENT/S:
1 THE SALES TAX OFFICER/COMMERCIAL TAX OFFICER,
NEYYATTINKARA, ALUMMOODU, THIRUVANANTHAPURAM
DISTRICT, PIN-695 121.
2 THE VILLAGE OFFICER, ATHIYANNOOR VILLAGE,
NEYYATTINKARA, PIN-695 123, THIRUVANANTHAPURAM
DISTRICT.
3 THE TAHSILDAR (RR), NEYYATTINKARA,
PIN-695 121, THIRUVANANTHAPURAM DISTRICT.
4 THE REVENUE DIVISIONAL OFFICER (THE SUB COLLECTOR),
KUDAPPANAKUNNU, THIRUVANANTHAPURAM-695 043.
5 THE DISTRICT COLLECTOR, 2ND FLOOR, CIVIL STATION
BUILDING, THIRUVANANTHAPURAM, PIN-695 043.
6 STATE OF KERALA,
REPRESENTED BY SECRETARY, REVENUE (S) DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
OTHER PRESENT:
DR.THUSHARA JAMES-SRGP. ADV.C.C.THOMAS (SR)-PETR.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17.01.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WPC No.1555/2022
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BECHU KURIAN THOMAS, J.
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WP.(C) No. 1555 of 2022
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Dated this the 17th day of January, 2022
JUDGMENT
Residential property of the petitioner having
an extent of 8.10 Ares was subjected to an
auction sale, alleging arrears of sales tax
due from the petitioner, for the financial
year, 1993-94. The property was treated as
'bought-in-land' by the Government as per the
provisions of Sections 49 and 50 of the
Revenue Recovery Act, 1908.
2. Petitioner claims that the entire arrears had
been subsequently cleared by the petitioner on
05.12.2006, however, before such payment, the
property had been treated as 'bought-in-land'.
Placing reliance upon Government Order (MS)
WPC No.1555/2022
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No.76/13/Revenue dated 01.03.2013, petitioner
filed an application for return of the
property before the respondents as early as on
05.12.2006 and again on 25.02.2013, as is
evident from Ext.P10.
3. Petitioner complains that, in spite of Ext.P11
Government Order and in spite of the pendency
of Ext.P10 representation from 2013 onwards,
respondents have not acted on the same nor
have they taken any decision.
4. Having heard the contentions of
Sri.C.C.Thomas, learned Senior Counsel for the
petitioner, duly instructed by Adv.Nireesh
Mathew, as well as those of Dr.Thushara James,
learned Senior Government Pleader, and having
perused the pleadings, I am of the view that
this writ petition itself can be disposed of,
directing the 6th respondent to consider
Ext.P10 representation in a time bound manner.
5. Accordingly, there will be a direction to the
WPC No.1555/2022
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6th respondent to consider and pass appropriate
orders on Ext.P10 representation dated
25.02.2013, as expeditiously as possible, at
any rate, within a period of six months from
the date of receipt of a copy of this
judgment, after granting an opportunity of
hearing to the petitioner as well other stake
holders, if any. It is also directed that
while considering Ext.P10 representaion, 6th
respondent shall bear in mind various
government orders in respect of
'bought-in-land' as well as the decisions of
this Court and that of the Supreme Court
including the decision in Assistant Excise
Commissioner v. Esthappan Cherian [2021 (5)
KLT 383 (SC)].
At this juncture, learned Senior Counsel
submitted that petitioner has not yet been
dispossessed from the property and that he is
residing there with his family. The pleadings
WPC No.1555/2022
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also reveal such an assertion. In view of the
above, there will be a direction to maintain
status quo as on today till a decision is
taken as directed above.
The writ petition stands disposed of as above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
Bka/17.01.2022
WPC No.1555/2022
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APPENDIX OF WP(C) 1555/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE ORDER DATED
01.12.2006 PASSED BY THE 1ST
RESPONDENT.
Exhibit P2 TRUE PHOTOCOPY OF THE APPLICATION NIL
DATED SUBMITTED BEFORE THE 5TH
RESPONDENT.
Exhibit P3 TRUE PHOTOCOPY OF THE PROCEEDINGS OF
THE TAHSILDAR DATED 26.01.2002 SHOWING
THE PURCHASE OF THE PROPERTY BY THE
GOVT. FOR RS.1/- ON 19.01.2002
RECEIVED AS PER THE RIGHT TO
INFORMATION ACT.
Exhibit P4 TRUE PHOTOCOPY OF THE ORDER
NO.D.4503/02/D.DIS DATED 20.07.2002
PASSED BY THE SUB COLLECTOR,
THIRUVANANTHAPURAM.
Exhibit P5 TRUE PHOTOCOPY OF THE ORDER GO(MS)
NO.132/2011/REV. DATED 28.02.2011
PASSED BY THE GOVT.
Exhibit P6 TRUE PHOTOCOPY OF THE ORDER GO9MS)
NO.36/2011/REV. DATED 18.01.2011
PASSED BY THE GOVT.
Exhibit P7 TRUE PHOTOCOPY OF THE ORDER GO(MS)
NO.37/2011/REV. DATED 18.01.2011
PASSED BY THE GOVT.
Exhibit P8 TRUE PHOTOCOPY OF THE ORDER GO(MS)
NO.131/2011/REV DATED 28.02.2011
PASSED BY THE GOVT.
Exhibit P9 TRUE PHOTOCOPY OF THE JUDGMENT DATED
05.09.2013 IN WPC NO.33704/2011 PASSED
BY THIS HON'BLE COURT.
WPC No.1555/2022
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Exhibit P10 TRUE PHOTOCOPY OF THE APPLICATION
DATED 25.02.2013 SENT TO THE
RESPONDENTS.
Exhibit P11 TRUE PHOTOCOPY OF THE ORDER GO(MS)
NO.76/13/REV. DATED 01.03.2013 PASSED
BY THE GOVT.
Exhibit P12 TRUE PHOTOCOPY OF THE CITATION,
2021(S) KLT 383 (SC) ASST.EXCISE
COMMISSIONER VS. ESTHAPPAN CHERIAN.
Exhibit P13 TRUE PHOTOCOPY OF THE JUDGMENT DATED
26.08.2003 IN WA NO.1393/2003 PASSED
BY THIS HON'BLE COURT.
Exhibit P14 TRUE PHOTOCOPY OF THE RECEIPT DATED
05.12.2006.
Exhibit P15 TRUE PHOTOCOPY OF THE JUDGMENT DATED
03.05.2016 IN CIVIL APPEAL
NO.4602/2016 PASSED BY THE HON'BLE
SUPREME COURT.
