C.K. CHANDRASEKHARAN Vs. STATE OF KERALA

JUDGEMENT

(1.) This writ petition is filed challenging Ext.P5 by which the request of the petitioner to re -convey the 'bought in land' has been rejected by the District Collector. Petitioner further seeks for a direction to respondents 1 and 2 to consider re -conveyance of these properties which were purchased by the Government in auction.

(2.) The facts involved in the writ petition would disclose that the petitioner was an assessee under the Kerala General Sales Tax Act (hereinafter referred to as 'the Act'). His taxable turn over for the years 1995 -96 and 1996 -97 was estimated and an assessment order was passed, which was confirmed in appeal. The matter was again taken up before the Tribunal who also confirmed the order of the 1st appellate authority. Petitioner preferred revision before the High Court and the matter was remitted back to the Tribunal. The Tribunal, by order dated 06/11/2008, allowed the appeal with certain observations. It is stated that during the pendency of the appeal, revenue recovery proceedings were taken for recovery of tax dues and the property of the petitioner was sold in auction on 15/12/2006. Since there were no bidders, the Government purchased the property as bought -in -land. The property was having an extent of 41.11 Ares in Survey No.561/2, 18.40 Ares in Survey No.560/9 and 4.65 Ares in Survey No.550/17. The sale was confirmed on 26/11/2007. It is submitted that pursuant to the order passed by the Tribunal, assessment orders were passed and the petitioner remitted the amount under the amnesty scheme on 15/01/2009 as evident from Ext.P3 receipt. Petitioner thereafter submitted Ext.P4 representation before the District Collector seeking re -conveyance of his properties. A reply was sent by the District Collector as Ext.P5, that re -conveyance of property sold in auction/bought -inland is not contemplated in the Kerala Finance Act, 2008 and therefore the said request cannot be considered. Petitioner submitted further reply as Ext.P6 on 30/10/2009 requesting for reconveyance. But since no action has been taken in the matter, this writ petition is filed.

(3.) In the Counter affidavit filed, it is stated that revenue recovery proceedings were initiated against the petitioner for realisation of Rs. 64,74,883/ - towards sales tax dues. Since the defaulter did not remit the dues, revenue recovery proceedings were taken. When such proceedings were taken and the properties were proclaimed for sale, petitioner approached this Court by filing WP(C) No. 18805/2006. Stay was granted on the petitioner remitting Rs. 5 lakhs within two weeks. Petitioner did not comply with the said condition. Therefore the property was again put up for auction sale on 23/08/2006 and the same was adjourned several times and finally on 15/12/2006, since there were no bidders, the property was bid in favour of the Government and taken as 'bought -in -land'. The sale was confirmed on 26/11/2007. Subsequently the requisitioning authority had withdrawn the revenue recovery proceedings since the petitioner remitted the tax arrears under the amnesty scheme directly to the Government. It is also contended that the amnesty scheme does not provide re -conveyance of the land already sold under the Revenue Recovery Act.