Kerala High Court
Satheesan .V vs State Of Kerala on 10 October, 2025
Author: N.Nagaresh
Bench: N.Nagaresh
2025:KER:75417
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
FRIDAY, THE 10TH DAY OF OCTOBER 2025 / 18TH ASWINA, 1947
WP(C) NO. 33920 OF 2024
PETITIONERS:
1 SATHEESAN .V
AGED 56 YEARS
S/O. VASUDEVAN, KRISHNA MADAM, KAVANAD P.O.
KOLLAM, PIN - 691003
2 SHEEJA V
AGED 51 YEARS
W/O. SATHEESAN V, KRISHNA MADAM, KAVANAD P.O.
KOLLAM, PIN - 691003
BY ADVS.
SHRI.G.KRISHNAKUMAR
SMT.AGNET JARARD
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY IT'S SECRETARY TO TAXATION AND
FINANCE GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 SPECIAL DEPUTY COLLECTOR
(LAND ACQUISITION) NATIONAL HIGHWAY AND
COMPETENT AUTHORITY COLLECTRATE, KOLLAM, PIN -
691013
3 TAHASILDAR ( RR)
TALUK OFFICE, KOLLAM, PIN - 691001
4 PROJECT DIRECTOR
NHAI, T.C 86/1036-1, AMBLY ARCADE, S.N.N.R.A -
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WP(C) NO. 33920 OF 2024
2
9, PETTAH P.O, THIRUVANANTHAPURAM, PIN - 695002
5 DEPUTY COMMISSIONER ( ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER STATE GOODS AND
SERVICE TAX DEPARTMENT ASRAMAM,KOLLAM, PIN -
691002
6 MANAGER,
KERALA STATE FINANCIAL ENTERPRISES LTD, S.D.T (
RR) OFFICE, NEAR KANNAN VARKEY BRIDGE,
ALAPPUZHA, PIN - 688001
7 KERALA STATE FINANCIAL ENTERPRISES LTD,
BHADRATHA', MUSEUM ROAD, PBB. NO.510, THRISSUR
REPRESENTED BY IT'S MANAGING DIRECTOR, PIN -
680020
8 REGIONAL PROVIDENT FUND COMMISSIONER
. BHAVISHYA NIDHI BHAWAN, PONNAMMA CHAMBERS
PARAMESWAR NAGAR KOLLAM - 691001
9 RECOVERY OFFICER AND ASSISTANT PF COMMISSIONER
EPF ORGANIZATION, REGIONAL OFFICE, PONNAMMA
CHAMBERS 1, PARAMESWARAN NAGAR, KOLLAM, PIN -
691001
BY ADVS.
SHRI.M.GOPIKRISHNAN NAMBIAR
SRI.PIRAPPANCODE V.S.SUDHIR
SHRI. AKASH S.
SHRI. GIRISH KUMAR M S
SHRI.SRIVIDYA K
SMT.RICHU THERESA ROBERT
SMT.RAJALAKSHMI.R.
SHRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SHRI.PAULOSE C. ABRAHAM
SHRI.RAJA KANNAN
SRI.JAI MOHAN
SRI.RAJEEV JYOTHISH GEORGE, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 10.10.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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WP(C) NO. 33920 OF 2024
3
N. NAGARESH, J.
----------------------
W.P.(C) No.33920 of 2024
------------------------------
Dated this the 10th day of October, 2025
JUDGMENT
It is seen from the pleadings in the writ petition and
arguments by parties that a portion of the property of the
petitioners was acquired for road widening purpose and
compensation was sanctioned to the petitioners. Due to the
pending revenue recovery proceedings done to the liability of
the petitioners to the Kerala State Financial Enterprises
Limited (KSFE), Kerala Value Added Tax (KVAT) Authorities
and Provident Fund Authorities, the compensation amount
was retained by the Revenue Recovery Authorities.
Subsequently, certain amount payable by the petitioners to
State Bank of India Authorities was paid. The petitioners still
have liabilities towards KSFE, KVAT and Provident Fund
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WP(C) NO. 33920 OF 2024
Authorities.
2. On 30.09.2024, this Court passed an interim order to
the following effect:
The Government Pleader takes notice for
respondents 1 to 5. Sri.M.Gopikrishnan Nambiar, learned
Counsel takes notice for respondents 6 and 7.
Sri.Pirappancode V.S.Sudhir Learned Counsel takes
notice for respondents 8 and 9.
2. The counsel for the petitioners submits that a
scheme has been rolled out by the 7th respondent by
name, Aswas Scheme on 1st of August 2024, and as per
the said scheme the full and final payment of
Rs.65,27,930/- is to be paid by the petitioner, for which
the last date is 30th September 2024.
3. The Counsel further submitted that the petitioner
has remitted an amount of Rs.6,00,000/- as online
transfer on 31.08.2024. The figure of Rs.65,27,930/- is
arrived after deducting the said amount. It is seen that the
amount of Rs.69,20,302/- is with the 2nd respondent as
compensation due to the petitioner in a land acquisition
proceedings initiated by the 4th respondent. The said
amount is under attachment by respondents 5, 6 and 9.
Towards that amount due from the petitioner the 5 th
respondent has introduced an Amnesty scheme which is
in force and the amount to paid by the petitioner is
Rs.8,20,411.60 as on today.
4. It is seen from Ext.P18 that an amount of
Rs.35,108/- and another sum of Rs.15,312/- is already
paid to the tax authorities. The counsel for 8 th & 9th
respondents submits that an amount of Rs.1,23,00,000/-
is due from the petitioner towards PF dues and they have
got first charge over the amount. The dues cannot be
appropriated to the account of 5th or 7th respondents
without remitting the same to their account. The counsel
for the petitioner submits that as far as respondent Nos.8
and 9 are concerned, 87 cents of land belonging to the
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WP(C) NO. 33920 OF 2024
petitioner is already attached with a commercial building
having an area of 40000 sq.ft. Therefore, the 8th and 9th
respondents are fully secured even if the attachment in
respect of the amounts lying in the account of the 2 nd
respondent is lifted.
5. Since the Aswas scheme floated by the 7th
respondent expires today, the attachment in respect of
Rs.69,20,302/- made by the respondents 5, 6 and 9 is
lifted. The 2nd respondent is directed to transfer an
amount of Rs.7,69,991/- towards the dues to the 5 th
respondent under the Amnesty scheme. The balance
shall be transferred to the account of the 7th respondent.
If there is any shortfall in the amounts to be paid to the 7 th
respondent, the petitioner shall transfer the balance
amount to the 7th respondent by online transfer today
itself. The 2nd respondent shall transfer the amounts as
ordered above today itself as Amnesty scheme of 5 th and
6th respondents expires by midnight today. The transfer of
amount and lifting of attachment are provisional and
subject to the result of the Writ Petition.
3. It is submitted that pursuant to the orders of this
Court, the amount payable to the KSFE has been paid and
there are no dues as of now to the KSFE from the petitioners
in respect of the particular chit / loan transaction of the
petitioners. It is also submitted that the remaining amount was
transferred to the KVAT Authorities and the Government
Pleader would submit that the liability to KVAT is also cleared.
4. In view of the afore developments, I am of the view
that the interim order dated 30.09.2024 can be made
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absolute.
Accordingly, the interim order dated 30.09.2024 is
therefore made absolute and it is declared that the transfer of
funds and lifting of attachment ordered by this Court shall be
treated as regular and final. As there is an attachment over 87
cents of land of the petitioners due to the liabilities towards
Provident Fund Authorities, the interest of the Provident Fund
Authorities is secured. Furthermore, two writ petitions namely
W.P.(C) Nos.31925 and 32624 of 2025 filed by the petitioners
against the Provident Fund Authorities are pending before this
Court. The Provident Fund Authorities will be free to proceed
for recovery depending upon the outcome of those writ
petitions.
Sd/-
N. NAGARESH
JUDGE
Mn
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WP(C) NO. 33920 OF 2024
APPENDIX OF WP(C) 33920/2024
PETITIONER EXHIBITS
Exhibit P- 1 TRUE COPY OF THE AWARD NO.KVK0174
DATED 09.03.2022 PASSED BY THE 2ND
RESPONDENT
Exhibit P-2 TRUE COPY OF THE AWARD NO. KVKL175
DATED 09.03.2022 PASSED BY THE 2ND
RESPONDENT
Exhibit P-3 TRUE COPY OF THE AWARD NO.KVK0176
DATED 09.03.2022 PASSED BY THE 2ND
RESPONDENT
Exhibit P-4 TRUE COPY OF SANCTION ORDER HAVING
FILE NO A1-2393/2022 DATED 31.10.2022
PASSED BY THE 2ND RESPONDENT
Exhibit P-5 TRUE COPY OF SANCTION ORDER HAVING
FILE NO A1-2395/2022 DATED 31.10.2022
PASSED BY THE 2ND RESPONDENT
Exhibit P-6 TRUE COPY OF SANCTION ORDER HAVING
FILE NO A1-2394/2022 DATED 31.10.2022
PASSED BY THE 2ND RESPONDENT
Exhibit P-7 TRUE COPY OF THE NO DUE CERTIFICATE
DATED 19.06.2023 ISSUED BY THE SBI
Exhibit P-8 TRUE COPY OF THE SHOW CAUSE NOTICE
DATED 1.03.2024 ISSUED BY THE 9TH
RESPONDENT TO N.K. TRADING COMPANY
Exhibit P-9 TRUE COPY OF THE APPLICATION DATED
2.9.2024 TO REASSESS THE DUES
SUBMITTED TO THE 8TH RESPONDENT
Exhibit P- 10 TRUE COPY OF THE DETAILED STATEMENT OF
STAFF SALARY OF NK TRADING COMPANY
PRODUCED ALONG WITH EXHIBIT P9
APPLICATION
Exhibit P-11 TRUE COPY OF THE SHOW CAUSE NOTICE
DATED 01.03.2024 ISSUED BY THE 9TH
RESPONDENT RECOVERY OFFICER
Exhibit P- 12 TRUE COPY OF THE APPLICATION DATED
2.09.2024 SUBMITTED TO THE 8TH
RESPONDENT TO REASSESS THE DUES
Exhibit P-13 TRUE COPY OF THE ASWAS 2024 AMNESTY
SCHEME LAUNCHED BY THE 6TH RESPONDENT
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WP(C) NO. 33920 OF 2024
MANAGER
Exhibit P- 14 TRUE COPY OF THE TANDA PER ACCOUNT
HAVING A/C. NO. 79333 OF THE
PETITIONER'S PROPERTIES IN RE- SY NO.
78/2, 78/3/2, 78/25
Exhibit P-15 TRUE COPY OF THE LIABILITY DETAILS OF
THE FIRST PETITIONER ISSUED BY THE 6TH
RESPONDENT ALONG WITH EXHIBIT P-13
SCHEME
Exhibit P-16 TRUE COPY OF THE PAYMENT DETAILS DATED
31.8.2024 ISSUED BY THE ICICI BANK
SHOWING PAYMENT OF RS 6 LAKHS TO THE
DEPUTY TAHSILDAR (RR) ALAPPUZHA
Exhibit P-17 TRUE COPY OF THE STATEMENT ISSUED BY
THE 5TH RESPONDENT SHOWING FINAL
AMOUNT TO BE PAID TO AVAIL AMNESTY
SCHEME
Exhibit P-18 TRUE COPY OF THE CHELLAN DATED
29.09.2023 ISSUED BY DISTRICT
TREASURY, KOLLAM FOR AN AMOUNT OF RS
35,108/-
Exhibit P-19 TRUE COPY OF THE CHELLAN DATED
29.09.2023 ISSUED BY DISTRICT
TREASURY, KOLLAM FOR AN AMOUNT OF RS
15,312/-
Exhibit P-20 True copy of the covering letter dated
02.09.2024 .submitted by M/s.
N.K.Trading Company to the Assistant
PF Commissioner
Exhibit P-21 True copy of the covering letter dated
02.09.2024 .submitted by Lavia Infra
Ltd' to the Assistant PF Commissioner
Exhibit P-22 True copy of the list of wages paid by
M/s. N.K. Trading Company during the
period August 2013 to June 2018
Exhibit P-23 True copy of the list of wages paid by
M/s. Lavya Infra Ltd for the period
July 2018 to May 2019
