SHAJAHAN T.K. Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The prayer of the petitioners is to set aside Ext.P6 whereby the immovable property purchased by them has been attached in the course of realization of Sales Tax arrears to the tune of Rs. 2,16,232/-stated as due from the 5th respondent in respect of the year 1996 - '97, whereas the property was purchased by the petitioners from the surety to the 5th respondent much earlier on 21.7.1995 as evident from Ext.Pl sale deed.

(2.) The father of the second petitioner, by name T.M. Pareed Khan, was a surety to the 5th respondent, in connection with the registration given to the 5th respondent under the KGST Act/Rules. Mr. T.M. Pareed Khan owned about 1.3 acres of land, which was purchased by the first petitioner for valuable consideration as per Ext.Pl sale deed. Subsequently, the first petitioner transferred 77 cents of land to the second petitioner, who in turn has effected subsequent transfers to various other persons as well. The coercive steps, admittedly pursued by the respondents 1 to 4 were mainly against 5th respondent and also his surety by name Mr. Pareed Khali, that too, in respect of assessment year 1996 - '97 and as such, the petitioners contend that this could never have adversely affected the rights and interest of the petitioners, particularly when they had obtained properties from the surety Mr. Pareed Khan as per Ext.Pl sale deed executed much earlier,

(3.) The crucial question to be considered is, whether Ext.Pl sale deed dated 21.7.95 could be regarded as a conveyance effected in contravention of the relevant provisions of law, so as to attract the adverse circumstances as contemplated under Section 44 of the Revenue Recovery Act or for attracting Section 26(A) of the KGST Act. Section 44 of the Kerala Revenue Recovery Act is extracted below: