Leela . V.P vs. The District Collector

WP(C)/6517/2021HC KeralaGSTCNR KLHC01017022202115 March 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR5 pages
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Held

The High Court directed the District Collector (1st respondent) to decide the petitioner's representation (Ext.P5) by March 30, 2021, ensuring an opportunity of hearing for the petitioner, before the scheduled sale on April 7, 2021.

Facts

The petitioner sought to prevent the sale of a property belonging to the 6th respondent (Managing Director of the 5th company) for recovery of sales tax dues. She contended that the property was already under civil court attachment in a suit filed by her and that her representation to the District Collector against the sale remained undecided.

Key Issues

The key legal issue was whether the District Collector should decide the petitioner's representation regarding the attachment of a property before proceeding with its sale for recovery of sales tax dues.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 15TH DAY OF MARCH 2021 / 24TH PHALGUNA, 1942 WP(C).No.6517 OF 2021(L) PETITIONER/S: LEELA . V.P, AGED 60 YEARS, W/O. THATTARAMBATH PARANGODAN, PERMANENTLY RESIDING AT VALPARAMBIL HOUSE, PACHATTIRI P.O, TIRUR TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.C.M.MOHAMMED IQUABAL RESPONDENT/S: 1 THE DISTRICT COLLECTOR, MALAPPURAM, MALAPPURAM P.O, PIN - 676505. 2 THE TAHSILDAR, TIRUR TALUK OFFICE, TIRUR P.O, MALAPPURAM DISTRICT, PIN - 676101. 3 THE VILLAGE OFFICER, TANALUR VILLAGE, TANALUR P.O, MALAPPURAM DISTRICT, PIN - 676307. 4 THE STATE TAX OFFICER, TIRUR, STATE GST DEPARTMENT, MINI CIVIL STATION BUILDING, TIRUR P.O, MALAPPURAM DISTRICT, PIN - 676101. 5 ACCOMPLISH MARKETING PRIVATE LIMITED, TIRUR P.O, MALAPPURAM DISTRICT, PIN - 676101, REPRESENTED BY ITS MANAGING DIRECTOR. 6 JAYACHANDRAN, S/O. MUDIYERI VASU, OZHUR P.O, TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676307. R1 TO R4 BY GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6517 OF 2021

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