Mohanan vs. State Of Kerala

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WA/618/2024HC KeralaGSTCNR KLHC01103715202427 May 2024Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.7 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. MONDAY, THE 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946 WA NO. 618 OF 2024 AGAINST THE JUDGMENT DATED 22.03.2024IN WP(C) NO.11155 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: MOHANAN AGED 63 YEARS S/O KRISHNAN, RESIDING AT PATTERI VALAPPIL HOUSE, ALAMKODE .P.O, MALAPPURAM, PIN – 679585 BY ADVS. SRI.K.R.AVINASH (KUNNATH) SRI.ABDUL RAOOF PALLIPATH SRI.PRAJIT RATNAKARAN RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT REVENUE, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN – 695001 2 THE DISTRICT COLLECTOR MALAPPURAM COLLECTORETE, CIVIL STATION - MALAPPURAM, UP- HILL.P.O, MALAPPURAM, PIN – 676505 3 THE TAHSILDAR PONNANI, TALUK OFFICE - PONNANI, CIVIL STATION , PONNANI NAGARAM.P.O MALAPPURAM DIST, PIN – 679583 4 THE VILLAGE OFFICER ALAMCODE, VILLAGE OFFICE - ALAMCODE, ALAMCODE .P.O, MALAPPURAM DIST, PIN – 679585 5 STATE TAX OFFICER PATTAMBI OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT. PATTAMBI.P.O, CHERPULASSERY RD, PALAKKAD

:2: WA No.618-2024 DIST, PIN – 679303 6 RADHAKRISHNAN S/O KRISHNAN, AGED 52 YEARS RESIDING AT PATTERI VALAPPIL HOUSE, NANNAMMUKKU.P.O, CAHNGARAMKULAM, MOOKKUTHALA, MALAPPURAM DIST, PIN – 679574 *7 HARIDASAN, AGED 58 YEARS S/O.KRISHNAN, RESIDING AT PATTERI VALAPPIL HOUSE, NANNAMMUKKU P.O, CHANGARAMKULAM, MOOKKUTHALA, MALAPPURAM DISTRICT, PIN – 679574 (THE NAME OF THE 7TH RESPONDENT IS INCORPORATED AS PER ORDER DATED 27.05.2024 IN IA.NO.1 OF 2024 IN WA 618 OF 2024) BY SR GOVT. PLEADER SRI.V K SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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JUDGMENT Syam Kumar V.M.

, J. The appellant/petitioner in WP(C).No.11155 of 2024 is before us, challenging the judgment of a learned Single Judge.

2.

The brief facts of the case as revealed from the Writ Petition relevant for disposal of this Writ Appeal are as follows: Appellant along with his three brothers are the co-owners of the property of around 64 cents situated in Malappuram District. Respondents 6 and 7, who are two among the three brothers of the appellant have been arrayed as parties to the Writ Petition. It is a case of the appellant that by Ext.P1 sale deed, he and his brothers became owners of the relevant landed property. Appellant contends that even though the properties are in joint ownership, he himself had expended substantial amounts and had constructed a residential building as well as a non-residential building in the said property. While so, Ext.P5 notice was issued as against respondents 6 and 7 invoking Section 49 of the Revenue Recovery Act. The specific case of the appellant is that he

:4: WA No.618-2024 is not liable for the purported amounts that are due under Section 49 from respondents 6 and 7 as he was not a party to the commercial activities conducted by respondents 6 and 7 consequent to which liabilities arose and RR were initiated against them. Appellant thus challenges the RR proceedings initiated against the property based on his co-ownership.

3.

The crux of the case of the appellant is that insofar as the properties have not been demarcated and as the respective shares are not identifiable by metes and bounds, it was not proper on the part of the revenue authorities to issue Ext.P5 notice. According to him, unless and until the specific shares of respondents 6 and 7 are discernible and ascertained, the relevant property cannot be proceeded against in revenue recovery. The appellant would further contend that he has already filed a suit numbered as O.S.No.31 of 2023 before the juri ictional Munsiff Court at Ponnani, seeking partition. He contends that insofar as the said suit is pending, the proceedings under Section 49 ought to have been stayed and ought not be proceeded till the culmination of the suit.

4.

Appellant has preferred Ext.P6 representation before the 2nd respondent seeking to drop the revenue recovery proceedings during

:5: WA No.618-2024 the pendency of the suit and that overlooking Ext.P6, Ext.P7 notice was issued in furtherance of the revenue recovery proceedings. The appellant had earlier approached this Court by filing WP(C).No.6232 of 2023 seeking reliefs against the revenue recovery initiated against the very same property, which he had withdrawn on 09.02.2024 with liberty to approach the revenue recovery authorities. Subsequently, since the authorities further proceeded with revenue recovery proceedings, he has preferred Ext.P9 representation dated 15.02.2024 and has filed the Writ Petition in which the Judgment under challenge was rendered by the learned Single Judge.

5.

We have heard Sri.K.R Avinash, the learned counsel for the appellant and the learned Government Pleader for respondents 1, 2, 3, 4 and 5. Respondents 6 and 7 are not represented.

6.

The learned Single Judge had considered the fact that the partition suit OS.No.31 of 2023 is presently pending, and had found that insofar as no interim injunction had been granted in favour of the appellant, the proper remedy for him lay in pursuing the said civil proceedings, rather than rushing to this Court with the Writ Petition. The learned Single Judge has also found that the Writ Petition is untenable insofar as the appellant has not been able to point out any

:6: WA No.618-2024 right in him so as to prefer Ext.P9 representation, which he seeks to be disposed by a direction to the said effect from this Court.

7.

We find that the civil proceedings initiated by the appellant is at present pending before the competent Munsiff Court. It is settled law that the revenue recovery authority is entitled to proceed against the property with respect to which Section 49 notice has been issued after due compliance of the procedure envisaged, notwithstanding the fact that the same remains in co-ownership of a person who is not proceeded against for any liability. Further, the appellant has not pointed out any error or non compliance on the part of the revenue recovery authorities in complying with the mandatory procedure before issuing the RR notice impugned. It is also trite that once a civil remedy has been invoked, the revenue recovery authorities have no juri iction to decide on the titular disputes with respect to the property which is the subject matter of such suit. Once proceedings under civil law are invoked and are pending, the proper remedy for the appellant is to continue with the said remedies and pursue the same in accordance with law. At any rate, filing of the Writ Petition while the civil litigation is pending is not the appropriate remedy so as to challenge a proceeding under Section 49 of the Revenue Recovery Act.

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8.

The learned Single Judge has thus properly found that the appellant's right, if any, is to move the concerned civil court and to obtain injunction if he is entitled to it under law. We see no reason to interfere with the finding of the learned Single Judge. The Writ Appeal is dismissed. No costs. DR. A.K.JAYASANKARAN NAMBIAR JUDGE SYAM KUMAR V.M. JUDGE mns

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.