TMI Blog2012 (2) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfy me that the Government has actually taken possession of the property, since no document had been produced in respect of the same. The petitioner has stated in the writ petition that he continued to be in possession of the property even after the sale, about which, he was not aware and had no notice of. Therefore, the legal heirs of the petitioner paying the amounts due as per the appellate order, they are entitled to reconveyance of the property. Accordingly, this writ petition is disposed of with the directions to first respondent directing to pass fresh orders. If the legal heirs of the petitioner pay the amounts due as per the said assessment with interest at statutory rate till payment and meet the expenses for reconveyance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the property and the petitioner found that, as per the encumbrance certificate, the State was the present owner of the property. The petitioner immediately approached the District Collector by filing exhibit P3 for reconveyance of the property after accepting the amounts due. By exhibit P4, the District Collector rejected the claim on the ground that as per the Government order on the subject, for reconveyance of the property, the party has to apply within two years from the date of confirmation of the sale, that is December 28, 1978 in this case. Against that order, the petitioner filed exhibit P5 appeal before the Government. The Government returned the appeal stating that the petitioner has to approach the Commissioner of Land Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Appellate Tribunal, the original order has been set aside, the sale pursuant to the original order, which is not in existence, itself is a nullity and, therefore, the petitioner is entitled to reconveyance of the property. The petitioner also contends that in view of the Division Bench decision of this court in District Collector v. Subaida Beevi [2010] 1 KLT 913, the purchase of the property by the State of Kerala itself is illegal insofar as the sale is for realisation of the Central sales tax due to the Central Government and, therefore, going by the said decision, the purchase would be valid only if it is purchased on behalf of the Government of India, which has not been done in this case. In support of the contention that in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I am of the opinion that the proceedings are still pending since, after the appellate order, the first respondent-Sales Tax Officer has not taken any steps for completing the assessment in respect of the one year in respect of which the appeal was allowed. The question as to whether a sale conducted validly pursuant to the impugned order becomes a nullity when subsequently the appellate authority sets aside the original order does not require to be considered in this writ petition in view of the peculiar facts and circumstances of this case, which are sufficient to give relief to the petitioner. There is no third party involvement in these proceedings. The Government themselves purchased the property of the petitioner for paise 10. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment should have purchased the property in the name of the Central Government. That has not been done in this case. I am of opinion that even otherwise, on considerations of equity also, the legal heirs of the petitioner are entitled to reconveyance of the property, notwithstanding the long delay in approaching the Government for reconveyance, which is in the peculiar facts and circumstances of this case. A democratic Government cannot take a shylockian attitude in such matters, especially when the sales tax authorities have also not done what they ought to have done after the appellate order. The Government Pleader was not able to satisfy me that the Government has actually taken possession of the property, since no document had been prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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