IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 23^RD DAY OF FEBRUARY 2022 / 4TH PHALGUNA, 1943 WP(C) NO. 40977 OF 2016 PETITIONERS:

MR. ANTO AUGUSTINE S/O.AUGUSTINE, MOONGANANIYIL HOUSE, VAZHAVATTA P O, WAYANAD DISTRICT, PIN-673122.

BY ADVS.

SRI.M.P.ASHOK KUMAR SMT.BINDU SREEDHAR RESPONDENTS:

1 THE DISTRICT COLLECTOR CIVIL STATION, KALPETTA, WAYANAD DISTRICT.

2 THE TAHSILDAR REVENUE RECOVERY, AMBALAVAYAL, WAYANAD DISTRICT G.P. SRI. JIMMY GEORGE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

23.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

District collector Wayanad had issued eight revenue recovery certificates on the basis of the requisition made by Commercial Tax Department to recover an amount of Rs.1,74,53,052/- from Sri.Josekutty Augustine and Sri.Anto Augustine resident of Moongananiyil House, Vazhavatta, Wayanad, in their personal capacity as well as the partners of the petitioner’s firms M/s.Asian Motors and M/s.Asian Mega Motors, Edeppetty, Wayanad District. Out of the eight cases seven related to KVAT arrears amounting to Rs.1,34,42,312/- and another one related to arrears of Agricultural Income Tax amounting Rs.40,10,740/-. Besides that another revenue recovery proceedings were also taken to recover a bank loan dues of Rs.84,62,855/-. It is contended by the learned counsel for the petitioner that father of the petitioner was paralyzed and bedridden. When the attachment was objected to in view of the judgment Revenue Officials and police turned wild arrested the petitioner and his 68 year old mother, elder bother’s wife and forcefully taken them to the police station. Contempt cases were filed and those are also pending. Revenue officials and police had robbed all the cash and other valuables from the petitioner’s house in a big trucks including 4 almirahs consisting of huge valuables of gold and cash. Photocopy of the mahazar is Ex.P2. Some currency of Rs. 18,24,000/- in the denomination of Rs.1000/- and Rs.500/- of old currency notes were also attached besides other items mentioned in paragraph 8 of the writ petition. Against the aforementioned action, petitioner had already filed an appeal before the District Collector, Wayanad Ext.P3 and the same is stated to be still pending. On 08.11.2016 the Government of India demonetized Indian currency note of Rs.1000/- and Rs.500/- and the last date of remittance of the demonetized currency in the bank was 30.12.2016. Petitioner made an application for direction to the respondents for return of the money so that the same could be deposited to the bank, otherwise the money would have gone wasted after the cut off date. During the pendency of the writ petition, Ext.P5 order was passed whereby property was put to auction necessitating the petitioner to move an interim application for bringing on record the said order. This Court vide order dated 02.03.2016 on deposit of Rs.50,000/- stayed the auction and Government Pleader was directed to produce the files relating to the recovery of Rs.12,83,448/- and also get instructions from Assistant Commissioner of (Appeals)/Deputy Commissioner of (Appeals), Commercial Taxes, Kozhikode whether the judgments Exts.P1 to P1(f) were produced before the Appellate Authority.

2. On the other hand, Sri.Jimmy George, learned counsel appearing on behalf of the respondents submitted that the petitioner is a perpetual defaulter of the dues of the Government. It is in that regard District Collector had issued the revenue recovery certificates referred to above. At the time of attachment, there was no almirah having cash and gold as alleged by the petitioner. Deputy Tahsildar made a complaint against the petitioner and his team and the Station House Officer registered crime case No.461/2016 and another crime case No.466/2016 was registered for hitting the driver of the truck in which the valuables were shifted. Petitioner and his brother are involved in many criminal c