IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 18^TH DAY OF FEBRUARY 2025 / 29TH MAGHA, 1946 WP(C) NO. 959 OF 2025 PETITIONER:

K. BALAGOPALAN NAIR AGED 67 YEARS S/O T.N.K NAIR, 4A1, SUNNY ESTATES, MAMANGALAM, PALARIVATTOM P.O, ERNAKULAM, PIN – 682025.

BY ADVS.

P.V.ANOOP PHIJO PRADEESH PHILIP ABIN BENNY K C MOHAMED RASHID RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REGISTRATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.

2 THE SUB REGISTRAR SUB REGISTRAR’S OFFICE, CHALA, KILLI BRIDGE, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002.

3 TAX RECOVERY OFFICER, THIRUVANANTHAPURAM OFFICE OF THE TAX RECOVERY OFFICER, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003.

4 HEERA CONSTRUCTIONS COMPANY PVT. LTD M.P APPAN ROAD, VAZHUTHACAUD, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, A.ABDUL RASHEED, S/O ALIYARKUNJU, AGED 68 YEARS, SUNNY SIDE KESTON ROAD, OPPOSITE RAJ BHAVAN, THIRUVANANTHAPURAM, PIN- 695 099 PIN – 695014.

BY ADVS.

ADV. P.G. JAYASHANKAR PGJ KEERTHIVAS GIRI SMT. DEEPA NARAYANAN. SR. GP.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

T.R. RAVI, J.

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W.P.(C) No.959 of 2025 --------------------------------------------

Dated this the 18^th day of February, 2025

JUDGMENT

The prayer in the writ petition is for setting aside Ext.P2 Encumbrance Certificate and to issue a fresh certificate without endorsing an entry regarding the order of attachment in Ext.P3. The petitioner purchased the property as per Ext.P1 Sale Deed in 2004. Ext.P3 would show that the Income Tax Department had ordered attachment on the property based on a demand raised against the builder towards arrears of tax for the period 2013-14 to 2015-16. Ext.P3 was issued in 2019 and thus it can be seen that the assessment years as well as the demand are much after the sale in favour of the petitioner. Petitioner places reliance on Ext.P4 judgment of this Court in W.P.(C) No.22350/2019 and other connected cases wherein this Court held that encumbrances noted against a builder of the property cannot find mention in the Encumbrance Certificate issued to the buyers of apartments, particularly when such buyers are not defaulters in respect of any tax. The Court further held that any default occasioned by the builder subsequent to the sale of the apartments cannot prejudicially affect the buyers proprietary rights over the property in question. The issue involved in this case is squarely covered by the above said judgment. The writ petition is liable to be allowed.

This writ petition is hence allowed. Ext.P2 Encumbrance Certificate in so far as it contains entry regarding an attachment by the Income Tax Department is set aside. There will be a direction to the 2^nd respondent to issue fresh Encumbrance Certificate to the petitioner that does not reflect the liabilities of the 4th respondent builder or any other person which has been incurred subsequent to the date of the purchase of the property by the petitioner. The petitioner may produce a copy of the writ petition along with a certified copy of this judgment before the 2^nd respondent for necessary compliance.

Sd/-

T.R.RAVI JUDGE mpm APPENDIX OF WP(C) 959/2025 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE SALE DEED NO. 3884/2004 OF CHALAI SRO DATED 18.11.2004.

Exhibit P2 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE DATED 23.05.2024.

Exhibit P3 TRUE COPY OF THE ORDER OF ATTACHMENT OF IMMOVABLE PROPERTY DATED 28.02.2019 PASSED BY THE 3RD RESPONDENT.

Exhibit P4 THE TRUE COPY OF COMMON JUDGMENT DATED

20.11.2019 IN W.P.(C). NO.22350/2019 &

OTHER CONNECTED CASES.