KUMAR K. Vs. DISTRICT COLLECTOR, CIVIL STATION, KOTTAYAM

JUDGEMENT

(1.) The writ petition is filed challenging Exts.P4 to P6 assessment orders, Ext.P11 rectification order and Exts.P7, P9 and P12 revenue recovery notices. The essential facts, which led to the filing of the writ petition, are as under:-

(2.) Heard Sri.O.D.Sivadas, learned Counsel for the petitioner and Sri.C.K.Govindan, learned Senior Government Pleader.

(3.) The learned Counsel for the petitioner submits that the assessment orders and consequential recovery proceedings are per se illegal and void, inasmuch as the petitioner is not the legal heir of the assessee or his wife and has not inherited their proprieties. Reference is made to Sections 8, 15 and 16 of the Hindu Succession Act, 1956, to contend that the petitioner will not fall among the different classes of legal heirs. It is further submitted that late P.V.Venkiteswaran had four brothers and five sisters and had sold 5 cents out of his self acquired property with building thereon to his nephew. The remaining 4 cents of land along with residential house still stands in the name of P.V.Venkiteswaran.