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Abdul Kareem @ Veeraikareem and Fathima Kani Versus The Commercial Tax Officer, at Aruppukkottai

2016 (11) TMI 895 - MADRAS HIGH COURT

Properties under suit - proceedings against a deceased person - consequential relief of injunction restraining the defendant - Held that: - it is seen from the records that no assessment order was passed so far and only recovery proceedings was issued and that too, after the demise of the dealer, V.O.S.Syed Mohammed, who expired 11 years prior to the issuance of the recovery proceedings. No recovery proceedings can be initiated against a dead person. Thus, the judgment and decree passed by the C .....

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DEVAN, J. For The Appellants : Ms.J.Maria Roseline JUDGMENT This second appeal has been filed against the judgment and decree dated 26.03.2014 made in A.S.No.6 of 2014 on the file of the Subordinate Judge, Aruppukottai, confirming the judgment and decree dated 05.07.2013 made in O.S.No.106 of 2007, on the file of the District Munsif Court, Aruppukottai. 2.The facts leading to the filing of this Second Appeal are as under: The appellants are the plaintiffs and the respondent is the defendant befo .....

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suit properties were joint family properties, which originally belonged to the children of one V.O.S.Syed Mohammed, namely, (1)Mohammed Sultan, (2)Mohammed Ibrahim, (3)Jai Nambu Kani and (4)Fatima Kani. It is their further case that in an oral partition that took place in the family in the first week of October 1995, the first item of the suit property was allotted to the share of Mohammed Sultan and Mohammed Ibrahim; the second item of the suit property was allotted to the share of the second p .....

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d Mohammed expired 11 years prior to the issuance of notice. Therefore, the plaintiffs challenged the said notice on the ground of its being ab-initio void as the same has been issued to a dead person and also on account of it being issued to a different person. With these contentions, the plaintiffs filed the suit, stated supra. 3.The Trial Court, on appreciation of the facts and circumstances of the case and also the legal position, dismissed the suit filed by the appellants. Aggrieved by the .....

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ether the provisions of Sections 50 and 51 of the Tamil Nadu General Sales Tax Act would apply to the facts and circumstances of the case? (3) Whether the ratio of judgments reported in 1997 (5) SCC 536 (Mafatlal Industrial Limited vs. Union of India) are not applicable to the facts of the present case? 4. The learned counsel for the appellant submitted that the Courts below erred in refusing to exercise its jurisdiction and to set aside the ex-facie void notice issued by the respondent under th .....

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is children wherein Item No.1 of the suit property was allotted to the share of the sons of late V.O.S.Syed Mohammed namely, Mohammed Sulthan and Mohammed Ibrahim and the second item of the suit property was allotted to the share of the second plaintiff, who is the daughter of the late V.O.S.Syed Mohammed. It is further submitted that the Courts below ought to have seen that the sons of V.O.S.Syed Mohammed had sold the first item of the suit property in favour the first plaintiff, vide registere .....

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