IMPORTANT POINTS:
It would fully sub-serve the object of the provisions as well avoid hardship or absurdity like one faced by the petitioner in the case at hand- Such entries in a separate register will definitely help the officers of the court to verify whether the orders lifting/withdrawing attachment before judgments are ordered and timely communicated to the SRO concerned.

[WP(C) 34771/2017

This writ petition is filed by the petitioner seeking the following reliefs:

(i)Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to accept tax in respect of 11.730 cents of property in survey No.1327/3 and 1327/4 of Poonithura village, Ernakulam District, more appropriately described in Ext.P1.

(ii) issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 1 and 2 to remove the attachments noted in Ext.P7 from the concerned registers in the office of the Sub Registrar, Maradu in respect of 11.730 cents of property in survey No. 1327/3 and 1327/4 of Poonithura village, Ernakulam District, more appropriately described in Ext.P1.

(iii)Issue an interim direction directing the respondents to accept tax in respect of 11.730 cents of property in survey No.1327//3 and 1327/4 of Poonithura Village, Ernakulam District, more appropriately described in Ext.P1.

(iv) Award costs and

(v) Any other relief this Hon'ble court deems fit.”

2. Few facts need mention infra for disposal of this petition.

The petitioner is the absolute owner in possession of an extent of 11.730 cents comprised in survey No.1327/3 and 1327/4 of Poonithura Village, Ernakulam District. He purchased the property on 6.12.1993 from one Smt. Lissamma Tomy, while he was working abroad, as per sale deed No.5021 of 1993 of Sub Registrar's Office, Maradu (Ext.P1). He obtained encumbrance certificate for the period from January 1980 till 1993 and mutation was effected and tax was paid. After his return from abroad, as he was facing huge financial crisis he decided to alienate the property and so, to facilitate the transaction of the property he approached the village authorities to clear off the arrears of property tax but, it was not received due to the absence of the latest encumbrance certificate. Immediately, he obtained Ext.P7 encumbrance certificate. Then, it was realized that two liabilities were noted in the certificate, (1) with respect to an attachment effected in O.S.No.542/2001 of the Sub Court-I, Ernakulam filed by a company by name 'Annamalai Finance Ltd'. (for short 'the company') against his property as if Smt. Lissamma Tommy who is the 3rd defendant in the suit is the owner of the property. and (2) with respect to the very same suit that is O.S.No.542/2001 as if, a suit was filed by one 'Annamma' against the very same defendants. On further enquiry it was revealed that the second attachment noted was the result of an inadvertent mistake. There was no suit as filed by 'Annamma' against Smt. Lissamma Tommy and others as noted in the certificate. Actually, the petitioner had purchased the property on 6.12.1993 from Smt. Lissamma Tommy for valuable consideration and at that time there was no attachment from any court with respect to the property and when attachment was effected he was the owner of the property, as the property was transferred much before the suit filed in the year 2001. O.S 542/2001 filed by the company against Smt. Lissamma Tommy and others was dismissed and the attachment ceased. But, even now he is prevented from paying tax in respect of the property. He is unable to deal with his property because of the attachment noted in the encumbrance certificate and hence he approached this Court with this Writ Petition.

3. Heard Sri.B.Krishna Mani, the learned counsel for the petitioner and Sri.B.R.Muraleedharan, the learned Government Pleader.

4. During the pendency of this petition, as per an order dated 5.12.2017 the petitioner was permitted to remit the property tax subject to the result of R.F.A.No.50/2005 filed against the judgment and decree in O.S.542/01 and thereafter he had remitted tax for the property. It is discernible from the records that the company by name 'Annamalai Finance Ltd' had filed a suit for realization of money in the year 2001 against three defendants viz ; Sri. Abraham Jacob, Sri.Tomy Antony and Smt.Lissamma Tomy and