Kerala High Court
Mohamed Shafi T vs Sub-Registrar on 27 May, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
WP(C) NO. 7609 OF 2022
PETITIONER:
MOHAMED KUTTY
AGED 64 YEARS
S/O. MOIDEEN HAJI, 5/261A, PUTHUKUDI, PONMUNDAM P.O,
TIRUR 676 106
BY ADVS.
K.SUJAI SATHIAN
ASHA MARIAM MATHEWS
MARY LIYA SABU
VISMAYA VINOD
RESPONDENTS:
1 SUB-REGISTRAR
SUB REGISTRAR OFFICE, KALPAKANCHERY 676 551
2 TAHSILDAR (REVENUE RECOVERY)
TIRUR MINI CIVIL STATION BUILDING, TIRUR, TIRUR TALUK 676 101
3 ASSISTANT COMMISSIONER
INCOME TAX, CENTRAL CIRCLE 2, 7TH FLOOR, AAYAKAR BHAVAN, NORTH
BLOCK, NEW ANNEXE BUILDING, MANACHIRA, KOZHIKODE 673 001
BY ADVS.
ADVOCATE GENERAL OFFICE KERALA
JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
OTHER PRESENT:
SMT K AMMINIKUTTY - SR GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2022,
ALONG WITH WP(C).7584/2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NOs. 7609 & 7584 OF 2022
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
WP(C) NO. 7584 OF 2022
PETITIONER:
MOHAMED SHAFI T.
AGED 40 YEARS
S/O. THULUNADAN KOYA HAJI, TIRUR TALUK, KALPAKANCHERY AMSOM,
PARAVANNOOR DESOM P. O., KALPAKANCHERY - 676 551.
BY ADVS.
K.SUJAI SATHIAN
ASHA MARIAM MATHEWS
VISMAYA VINOD
MARY LIYA SABU
RESPONDENTS:
1 SUB-REGISTRAR
SUB REGISTRAR OFFICE, KALPAKANCHERY - 676551.
2 TAHSILDAR (REVENUE RECOVERY)
TIRUR MINI CIVIL STATION BUILDING, TIRUR,
TIRUR TALUK - 676 101.
3 ASSISTANT COMMISSIONER, INCOME TAX
CENTRAL CIRCLE - 2, 7TH FLOOR, AAYAKAR BHAVAN, NORTH BLOCK, NEW
ANNEXE BUILDING, MANACHIRA, KOZHIKODE - 673 001.
BY ADV P.K.RAVINDRANATHA MENON (SR.)
SMT.K.AMMINIKUTTY -SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2022,
ALONG WITH WP(C).7609/2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NOs. 7609 & 7584 OF 2022
3
JUDGMENT
The petitioners have approached this Court impugning orders
issued by the Income Tax Department under the provisions of
Section 281B of the Income Tax Act, 1961 through which, their
properties have been attached on the allegation that there are
arrears of tax due from them.
2. I do not require to indite a long order on the factual
matrix involved in these cases because, when this matter was called
today, in response to the various submissions made before me by
Smt.Vismaya Vinod - learned counsel for the petitioners, the learned
standing counsel for the Income Tax Department - Sri.Joe Joseph,
submitted that the impugned orders were only provisional and that
after the final assessment, all attachments over the property involved
have been lifted. He reiteratingly added that the Income Tax
Department have no claims over the property as of now.
3. Smt.K.Amminikutty, learned Senior Government Pleader
submitted that, in view of the afore submissions of Sri.Joe Joseph,
there does not appear to be any legal impediment in consideration of
the petitioner's plea by the 1st respondent - Sub Registrar.
Resultantly, I order this writ petition with a direction to the 1 st
respondent - Sub Registrar to efface all orders of attachment
WP(C) NOs. 7609 & 7584 OF 2022
brought on the property at the instance of the Income Tax
Department, so as to enable the petitioner to use it without
impediment in future.
The afore shall be done within a period of two weeks from the
date of receipt of a coy of this judgment.
SD/-
DEVAN RAMACHANDRAN
JUDGE
rp
WP(C) NOs. 7609 & 7584 OF 2022
APPENDIX OF WP(C) 7584/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SALE DEED NO.3576/2021 DATED
12.11.2021.
Exhibit P2 TRUE COPY OF THE SALE DEED NO.2197/2015 DATED
25.06.2015.
Exhibit P3 TRUE COPY OF THE TAX RECEIPT ISSUED BY VILLAGE
OFFICER, PONMUNDAM, DATED 24.11.2021.
Exhibit P4 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE ISSUED BY
1ST RESPONDENT DATED 08.11.2021.
Exhibit P5 TRUE COPY OF THE ORDER NO. ACCC-2/CLT/281B/2017-18
ISSUED BY THE 3RD RESPONDENT DATED 13.11.2017.
Exhibit P6 TRUE COPY OF THE VOTERS ID ISSUED BY THE ELECTION
COMMISSION OF INDIA TO MR. MOHAMED KUTTY, S/O.
MOIDEEN HAJI BEARING NO.IAK0465955, DATED
22.10.2015.
Exhibit P7 TRUE COPY OF THE PAN CARD ISSUED BY THE INCOME TAX
DEPARTMENT TO MR. MOHAMED KUTTY, S/O. MOIDEEN HAJI
BEARING NO.DSNPP1963H.
Exhibit P8 TRUE COPY OF THE AADHAR CARD, ISSUED BY THE UNIQUE
IDENTIFICATION AUTHORITY OF INDIA TO MR. P. K.
MOHAMMED KUTTY HAJI, BEARING NO.791525404418.
Exhibit P9 TRUE COPY OF THE PAN CARD, ISSUED BY THE INCOME TAX
DEPARTMENT TO MR. P. K. MOHAMMED KUTTY HAJI,
BEARING NO.AFEPP4646J.
Exhibit P10 TRUE COPY OF THE REPRESENTATION PREFERRED BY THE
PETITIONER HEREIN TO THE 2ND RESPONDENT DATED
24.12.2021.
WP(C) NOs. 7609 & 7584 OF 2022
APPENDIX OF WP(C) 7609/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SALE DEED NO 4067/2013 DATED 12-
11-2013
Exhibit P2 TRUE COPY OF THE SALE DEED NO 3036/2013 DATED 26-
06-2013
Exhibit P3 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE ISSUED BY
1ST RESPONDENT, DATED 28-12-2021
Exhibit P4 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE ISSUED BY
1ST RESPONDENT, DATED 28-12-2021
Exhibit P5 TRUE COPY OF THE ORDER NO. /ACCC-2/CLT/281B/2017-18
ISSUED BY THE 3RD RESPONDENT
Exhibit P6 TRUE COPY OF THE VOTERS ID ISSUED BY THE ELECTION
COMMISSION OF INDIA TO THE PETITIONER HEREIN
BEARING NO IAKO465955, DATED 22-10-2015
Exhibit P7 TRUE COPY OF THE PAN CARD ISSUED BY THE INCOME TAX
DEPARTMENT TO THE PETITIONER HEREIN BEARING NO
DSNPP1963H
Exhibit P8 TRUE COPY OF THE AADHAR CARD, ISSUED BY THE UNIQUE
IDENTIFICATION AUTHORITY OF INDIA TO MR P.K
MOHAMMED KUTTY HAJI, BEARING NO 7915 2540 4418
Exhibit P9 TRUE COPY OF THE PAN CARD ISSUED BY THE INCOME TAX
DEPARTMENT TO MR. P.K MOHAMMED KUTTY HAJI BEARING
NO AFEPP4646
