Ownership of property is not transferred until the sale deed is registered, and a purchaser cannot claim rights over property under attachment for tax arrears.

ORDER :

N.V. Shravan Kumar, J.

This writ petition is filed seeking the following prayer:

“to direct the respondents holding that the impugned notice Lr.No.346/SRO Kapra/2018 dated 26.11.2018 as illegal arbitrary and depriving her rights to get the property bearing plot No.90 in SY.No.100, Baba Nagar, Mallapur Village, Uppal Mandal, Medchal Malkajgiri District, admeasuring 120 Sq,Yards or 100.32 Sq Metrs out of 433.39 Sq. Yards with a plinth area of 900 sq feet with Rcc Roof and in violation of Sec 27 of Andhra Pradesh Revenue Recovery Act of Act II of 1864 and section as well as registration Act and consequently direct the respondents to register the document pending P48/2018 dated 26.11.2018 of Sub Registrar in respect of admeasuring 120 Sq Yards are 100.32 Metrs out of 433 39 Sq yards with a plinth area of 900 Sq feet with RCC Roof pending disposal of the writ petition.”

2. Heard Sri N. Bhujanga Rao, learned counsel appearing for the petitioner, learned Assistant Government Pleader for Revenue appearing for respondent Nos.1 to 4 and learned Assistant Government Pleader for Sales Tax appearing for respondent No.5. Perused the record.

3. Facts in brief are as follows:

Petitioner submits that she purchased the subject property from one Mr.Chevella Raju through his registered Agreement Of Sale – cum – General Power of Attorney holder Mr.Bellamkonda Venkaiah, S/o.Bellamkonda Venkaiah S/o.B.Yanadri by paying entire sale consideration of Rs.11,10,000/- as mentioned in sale deed dated 23.10.2018. Petitioner’s further case is that after paying Registration charges together with Stamp Duty and other Miscellaneous charges, the petitioner along with her Vendors presented the Document for Registration of the Sale Deed dated 23.10.2018 before the Respondent No.4 and the same was received and kept pending vide Document No.P.48/2018.

4. Thereafter, the petitioner made a request on 22.11.2018 to respondent No.4 to register the aforesaid sale deed and in reply respondent No.4 had issued impugned letter dated 26.11.2018 refusing to register the sale deed and informed the petitioner with regard to the attachment of the property, which was Published under Gazette Notification issued by the then District Collector, Rangareddy District vide No.30 dated 08.07.2015 vide Lr.No.D/4/No.03/2018-19, dated 25.08.2018 notifying the Attachment of the property of one M/s.Subnil Packing Machines Private Limited comprising of open Plot No.90, Survey 100, Mallapur, Babanagar, Ranga Reddy District. (hereinafter called as ‘subject property / scheduled property’)

5. It is further submitted that the said notification was issued by the Respondent No.2 in view of non-payment of taxes by the said M/s.Subnil Packing Machines Private Limited for an amount of Rs.1,94,68,553/- and that though several steps were initiated, Government was unable to collect arrears of taxes and thereby, having no other alternative to the recourse, the Provisions of A.P. Revenue Recovery Act, were invoked.

6. It is further submitted that subsequent to the issuance of the aforesaid attachment of the property vide notification No.30 dated 10.07.2015, the Assistant Commissioner (Sale Tax) Musheerabad Circle, Hyderabad – respondent No.5, had addressed a letter dated 25.08.2018 to Respondent No.4 intimating about the Attachment of the property for non-payment of arrears of taxes of Rs.1,94,68,553/- and steps were initiated for collection procedure under Revenue Recovery Act, 1864 and requested to stop registration or change of title. It is further submitted that though the Respondents have issued the notification the same was not published and have not complied the requirements of Section 27 of A.P. Revenue Recovery Act, 1864. For Ready reference Sec. 27 of the Act is extracted as under:

“The attachment shall be effected by affixing a notice thereof to some conspicuous part of the land. The notice shall set forth that unless the arrears, with interest and expenses, be paid within the date therein mentioned,