ABDULLA Vs. STATE OF KERALA

JUDGEMENT

(1.) IN this writ petition under Article 226 of the Constitution,Mr.M.M.Abdulkhader,learned counsel for the petitioner,challenges the order of the second respondent namely,the Revenue Divisional Officer,Ernakulam,Ext.P -2.Ext.P -2 purports to be a prohibitory order issued by the second respondent under order XXI,rule 46,C.P.C.It is addressed to the writ petitioner and also to the tenant of a premises which the petitioner purchased from one Sri V.K.Abdul Majeed under Ext.P -1,dated 10th October 1957.

(2.) ACCORDING to the Department,Sri Abdul Majeed the transferor was an assessee to sales -tax and that he has defaulted in payment of the tax due to the Department.While so,the said assessee transferred the property in question which is a building under Ext P -1 in favour of the writ petitioner.

(3.) THIS order practically amounts to placing an embargo by the Tahsildar acting under the provisions of the Travancore -Cochin Revenue Recovery Act,read with order XXI,rule 46,C.P.C.upon the right of the writ petitioner,who is admittedly a purchaser of the property in question from Sri V.K.Abdul Majeed under Ext.P -1.