KERALA HIGH COURT
, J
Malabar P And R. Co. Ltd. v. Tax Recovery Officer
| Table of Content |
|---|
| 1. initial case facts and injunction details. (Para 1 , 2 , 3) |
| 2. arguments questioning maintainability based on tax recovery rules. (Para 4 , 5) |
| 3. court's analysis on jurisdiction issues and conclusions drawn. (Para 6 , 7 , 8 , 9 , 10 , 11) |
1 The plaintiff in a suit for a decree restraining defendants 1 and 3 (respondents l and 3 herein) by a permanent injunction from evicting him from the building situated in the plaint schedule property otherwise than in accordance with the provisions of The Kerala Buildings (Lease and Rent Control) Act, 1965, is the revision petitioner.
2. The temporary injunction sought for was granted by the Trial Court. But it was reversed by the lower appellate court by the judgment under attack.
3. A resume of facts requisite and relevant to decide the dispute is given hereunder. The fourth defendant K. T. Thomas was declared a defaulter within the meaning of The Income Tax Act, for short The Act, on his failure to pay the tax within the stipulated period. The assessing authority thereupon forwarded to the Tax Recovery Officer a certificate within the meaning of S.222 of The Act specifying the amount of arrears of tax due from the defaulter and
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