STATE OF KERALA Vs. SURESH

JUDGEMENT

(1.) The respondent herein filed W.P.(C) No. 31986 of 2011 seeking to quash Exts. P5, P7 and P8, notice of demand, an order passed by the third appellant herein rejecting his objection thereto and sale notice issued under the provisions of the Kerala Revenue Recovery Act (hereinafter referred to as 'the Act'). The writ petition having been allowed by the learned single Judge, the respondents in the writ petition have filed this appeal.

(2.) Briefly stated the facts of the case are that four joint contractors were the licensees of T.S. Nos.1 to 86 of Kodungallur Excise Range during the period from 1997 to 2000. They committed default in remitting the licence fee from Sept. 1997 onwards. Thereupon Ext.R3(a) demand notice dated 22.5.1998 was issued by the Assistant Excise Commissioner, Thrissur, demanding payment of a total sum of Rs.2,22,17,787/- which included the defaulted instalments, interest and notice fee. Annexure-I produced in the appeal shows that the notice was served on the father of one of the joint contractors Sri.A.S. Sudheeshkumar, on 24.5.1998. Payment was not made and subsequently on 30.9.1998, the licence was cancelled and the security deposit was forfeited by the Assistant Excise Commissioner.

(3.) In the meanwhile, Exts.P1 and P2 sale deeds were executed by Sudheeshkumar on 25.6.1998 whereby his immovable properties comprised in Survey Nos. 41/6 and 44/7 of Panangad Village were sold to the respondent, who is a relative of the vendor. Subsequently in order to recover the dues of the defaulters, Ext.R3(b) requisition under Sec. 69(2) of the Revenue Recovery Act was issued to the District Collector on 30.1.1999. Based on the requisition, demand notices under Sections 7 and 34 were issued to the defaulters on 10.2.1999 for recovery of Rs.7,70,71,538.00. There was no response from the defaulters.