PARVATAMMA Vs. DEPUTY COMMISSIONER OF EXCISE BELLARY

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and learned AGA.

(2.) Brief facts of the case are as under: The petitioner has purchased land bearing Sy.No.226A measuring to the extent of 35 cents and 226B measuring to the extent of 3 acres of Siruguppa Taluk, Bellary District through registered sale deed dated 17.05.1993. The petitioner had also purchased lands bearing Sy.No.1426B measuring 1 acre 2 cents of same village through registered sale deed dated 18.05.2005 and also Sy.No.1240 measuring 1 acre 53 cents through registered sale deed dated 18.05.2005. All the above properties are self-acquired properties of the petitioner.

(3.) The learned AGA has filed the statement of objections contending that the properties owned by the petitioner are purchased by the husband of the petitioner in the name of the petitioner and the action of the first respondent declaring the said amount as arrears of land revenue and directing the Tahsildar to effect recovery, is in accordance with Section 63 of the said Act of 1965. It is further contended in the statement of objections that the petitioner has not challenged the demand notice issued to the husband of the petitioner. Hence, the petitioner has no right to challenge Annexures H and M and it is further contended that since no properties stood in the name of the husband of petitioner, the Tahsildar has rightly directed to attach the properties standing in the name of the petitioner, which is in accordance with the provisions of the said Act of 1965. Hence, the respondents have sought for dismissal of the writ petition.