9911796707
TMI Blog2010 (9) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... r Hobli, Bangalore from respondent No. 2 by a registered sale deed, dated July 12, 2004. The khatha is also transferred to the petitioner's name. The petitioner has been paying the property tax to the corporation. When thus stood the things, the petitioner received the notice in form No. 41, dated June 6, 2008 addressed to respondent No. 2. It states that respondent No. 2 is liable to pay the tax of Rs. 1,25,20,725 (rupees one crore twenty five lakhs twenty thousand seven hundred and twenty five only). The petitioner submitted a reply, dated June 20, 2008 informing that it has purchased the property in question. Without considering the petitioner's reply, respondent No. 1 pasted a notice of attachment in form No. 48 on the said property. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that respondent No. 2 has sold the property to the petitioner only to frustrate the endeavours of the Commercial Tax Department to recover the arrears of tax, etc., from respondent No. 2. He submits that when the petitioner claims to be a big organization, it ought to have made due enquiry with the Commercial Tax Department as to whether any charge is created by respondent No. 1 by the very operation of law as contained in section 13(2) of the Karnataka Sales Tax Act, 1957. The Government Pleader further submits that when the petitioner could get the no-dues certificate from the Canara Bank and KSFC, nothing prevented it from asking for no-dues certificate from the Commercial Tax Departmental also. Sri Ajit Kalyan, the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to issue the notice of attachment of immovable property. It is not in dispute that the proceedings regarding the second respondent's liability to pay tax attained the finality in 2002. For six long years respondent No. 1 did nothing to issue the notice of attachment. Suddenly after six long years when the third party interests have come in, the notice of attachment is issued. Yet another aspect which cannot be ignored is that no steps whatsoever are taken to have the charge on the property created in respect of the property. There is no doubt that the charge is created by the operation of law. But, if the third parties are to be guarded against dealing with such properties, it is certainly desirable for the tax authorities to have the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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