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2016 (10) TMI 207 - HC - VAT and Sales TaxSale of property conducted by Revenue authorities - property having an extent of 6.59 ares in Sy.No.112/3-1 of Block 67 of Erattupetta village - Section 50 of the Kerala Revenue Recovery Act - attachment of property for recovery of duty with interest - prohibitory order passed by Court on 08/03/2011 - whether the sale could have been confirmed in view of the prohibition in the judgment of this Court in W.P.C.No.7119/2011? - amnesty scheme - Held that: - in the order in W.P.C.No.7119/2011, Court had imposed a restriction on further recovery steps to be taken only on an application being submitted by the petitioner. Admittedly, the application was submitted only on 12/03/2011. True that Court had granted the petitioner seven days' time to submit an application; but the fact remains that recovery steps were to be kept in abeyance only if an application was submitted within the stipulated time and thereafter recovery steps were to be kept in abeyance till a decision is taken on such application. Even according to the petitioner, he submitted an application for amnesty on 12/03/2011 which was allowed on 17/03/2011. He was granted time to remit the amount on 31/03/2011 and he did not remit the amount. Therefore the petitioner was not entitled to the benefit of amnesty. No steps were taken by the revenue authorities after filing an application dated 12/03/2011 and the sale was confirmed only on 29/10/2011 - error on the part of the revenue authorities in conducting sale of property and purchasing the property at Re.1/- especially when there were no bidders. Material irregularity in the issuance of notice - Held that: - no such ground found. Present writ petition has been filed only to delay the process of recovery of sales tax dues. An amount of more than ₹ 4 crores is to be paid by the petitioner in addition to tax dues and his attempt is only to delay the process of recovery. No interference required with the sale conducted by the Revenue authorities - writ petition dismissed - decided in favor of Revenue.
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