TMI Blog1973 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... or the realisation of the arrears. The petitioner had filed an appeal against the orders of assessment and that was pending when the Agricultural Income-tax Officer made the requisition to the Collector. The Tahsildar, Udumbanchola, furnished the village officer, Ayyappancoil, a demand in writing to proceed with the revenue recovery steps. Coming to know of this the petitioner filed an original petition, O.P. No. 2057 of 1973, before this court and obtained an order of stay in C.M.P. No. 6557 of 1973, staying the revenue recovery proceedings on condition that she remits an amount of Rs. 10,000 in two monthly instalments. The first instalment of Rs. 5,000 was paid on July 16, 1973, and the second instalment was due on August 17, 1973. Before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been taken behind the back of the petitioner and alleging that the mandatory provisions of the Revenue Recovery Act have not been followed in effecting the attachment and conducting the subsequent auction proceedings, this original petition has been filed for quashing those revenue recovery steps. Three main points are raised before me. Firstly, it is contended that as there was a reduction of the tax by the appellate decision, intimation as required under section 3(b)(ii) of the Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967 (Act No. 23 of 1967), has not been given to the assessee. As per this provision when Government dues are reduced in appeal the taxing authority shall give intimation of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timation, according to me, vitiates the revenue recovery step for the changed amount. Therefore, the first contention urged by the petitioner's counsel has to be sustained. The second contention seems to be equally tenable on the language of section 7 of the Revenue Recovery Act, 1968. Under this section the authorised officer (in this case the 1st respondent) has to furnish the village officer a demand in writing to be shown to the defaulter. If the defaulter fails to pay the amount demanded immediately the demand in writing is shown to him, the village officer is entitled to proceed with the attachment of the movable property of that defaulter. The authority to attach the movable property is obtained by the village officer only if the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is defective and cannot be sustained. Lastly, it is contended that the provisions of section 17 have been violated by the 1st respondent in selling by public auction the right to take the usufructs from the estate for a period up to March 31, 1974. Under section 17 if the growing crops are fit for reaping or gathering they can be sold. If they are not so fit, they can only be reaped or gathered in due season and stored in proper places and then sold. In the first case alone a sale is permitted. In this case the attachment report in the file shows that the cardamom is fit for reaping or gathering. If that was so, that alone should have been sold. But what has been done is that the right to take the usufructs up to March 31, 1974, is auc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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