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HIGH COURT OF KERALA
N. NAGARESH, J
CHERIYAN J.PUTHIYADAM – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge to the legality of property attachment. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments regarding assessment and procedures under sales tax laws. (Para 12 , 14 , 16) |
| 3. court's examination of section 19c's applicability. (Para 22 , 26 , 32) |
| 4. final determination stated as illegal proceedings against a former power holder. (Para 41 , 42) |
JUDGMENT
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Dated this the 4 th day of March, 2021
The petitioner is before this Court seeking to quash Exts.P15 and P21 proceedings of the 8 th and 1 st respondents respectively and to command the 1 st respondent and its instrumentalities including respondents 2 to 4 not to interfere with the free possession and enjoyment of the property of the petitioner purchased as per Ext.P9 deed from the 5 th respondent and cultivated with rubber and pineapple.
2. Events leading to the filing of this writ petition, chronologically, are as follows:-
The Rubber Board granted to the 6 th respondent Ext.P1 Dealers licence dated 20.02.1985. On 02.01.1986, the 6 th respondent gave a Power of Attorney to the 7 th respondent to carry out certain transactions under the licence. At that time, the 7 th respondent was indebted t
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