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2014 Supreme(Ker) 806

MANJULA CHELLUR, A.M.SHAFFIQUE
George – Appellant
Versus
District Collector, Idukki – Respondent


Advocates Appeared:
For the Petitioner: Dinesh R. Shenoy
For the Respondents: Bobby John, S. Vidyasagar

JUDGMENT :

Manjula Chellur, J.

Appellant before us was the unfortunate writ petitioner, who is trying to get his right, title and interest confirmed over the property purchased by him from the fifth respondent. Admittedly, the fifth respondent was due certain amounts to the Sales-Tax Department and after demand notice, the matter was sent to the revenue officer concerned under the Kerala Revenue Recovery Act for recovery of the amount by sale of the properties belonging to the fifth respondent. Apparently, auction notice was issued on 22.12.1997 in respect of 40 cents of property of the fifth respondent. Subsequently, sale was conducted on 28.1.1998 which came to be confirmed on 28.3.1998. Admittedly, the sale in favour of the appellant-writ petitioner was in December, 1997.

2. According to the appellant-writ petitioner, by virtue of Exhibit P3, when the order of assessment came to be set aside on 19.3.1998, virtually there was no amount due from the fifth respondent to be recovered by the department. Further, by virtue of Exhibit P5 dated 26.9.1998, the entire assessment came to be dropped against the fifth respondent. In other words, there was no amount due as sales tax from the fif








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