M. KARPAGAM Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The order dtd. 26/8/2013 issued by the Assistant Commissioner of Commercial Taxes is under challenge in the present writ petition.

(2.) The petitioner states that she has purchased a house property bearing Door No.12/36A Ramalakshmi Nagar, Goundampalayam Road, Idayarpalayam, Coimbatore-44 from one Rangarajan under Sale Deed dtd. 7/3/2008, which has been registered as Document No.1221 of 2008 before the Sub Registrar, Vadavalli. The petitioner had obtained all parent documents in original starting from the year 1982. Before purchasing the property, she had caused verification of the register of encumbrances maintained by the 2nd respondent and on being satisfied that there was no encumbrance on the property, the petitioner purchased the same by availing the bank loan, which was also sanctioned after the due scrutiny of all relevant documents. The petitioner states that she is the bonafide purchaser of the property, purchased for a valuable consideration. She is residing in the property with her family.

(3.) The vendor of the petitioner Mr.Rangarajan had obtained the property by way of settlement deed dtd. 13/2/2008 executed by his son Mr.Gopalakrishnan under Document No.723 of 2008. The said Gopalakrishnan derived this property from his mother Kanthimathi by way of a settlement deed dtd. 7/5/2004 registered as Document No.1782 of 2004. The said Kanthimathi had purchased the property on 30/9/1996 from one Mr.Krishnaraj.