P.M.SAMUEL vs. THE REVENUE DIVISIONAL OFFICER
What did the High Court hold?
The High Court dismissed the writ appeal, upholding the interim order of the learned single judge. The court found no illegality or irregularity in the single judge's refusal to grant interim relief to the appellant. The reasoning appears to be that the appellant, as a purchaser of the property, may be liable for existing dues on it, and the SARFAESI proceedings do not necessarily extinguish all prior encumbrances or liabilities. The dismissal was made without prejudice to the contentions raised in the writ petition and without prejudice to any claim the appellant might have against the bank. The court did not decide the ultimate merits of the writ petition.
What were the facts?
The appellant, P.M. Samuel, purchased a property through SARFAESI proceedings. The bank disclosed known liabilities on the property. After the SARFAESI proceedings concluded, the appellant sought mutation of the property. He then discovered additional liabilities, including revenue arrears for Sales Tax and other dues, which he wished to avoid. His contention was that these liabilities should be restricted to the debtor's other properties not subject to SARFAESI proceedings. The appellant filed a writ petition challenging the recovery of these additional liabilities. The learned single judge refused to grant interim relief, leading to the present writ appeal.
What were the issues?
1. Whether the appellant, having purchased a property in SARFAESI proceedings, can be held liable for undisclosed revenue arrears (Sales Tax and other dues) on that property? (Question of law and fact) Assessee's Contention: The appellant argued that liabilities should be confined to the debtor's properties not covered by SARFAESI proceedings, implying he should not be burdened with undisclosed prior dues. Revenue's Contention: The judgment does not record specific arguments from the revenue authorities regarding this issue. However, the refusal of interim relief by the single judge suggests a prima facie view against the appellant's plea to avoid these liabilities.
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE BABU MATHEW P.JOSEPH MONDAY, THE 13TH DAY OF OCTOBER 2014/21ST ASWINA, 1936 WA.No. 1404 of 2014 () IN WP(C).22497/2014 ----------------------------------------------------------------- AGAINST THE ORDER/JUDGMENT IN I.A NO.13426/2014 IN WP(C) 22497/2014 of HIGH COURT OF KERALA DATED 08-10-2014 APPELLANT(S)/WRIT PETITIONER: -------------------------------------------------- P.M.SAMUEL, AGED 62 YEARS, S/O.P.E.MATHAI, PLAMTHOTTATHIL HOUSE, CHENGARA P.O., PATHANAMTHITTA DISTRICT - 689 664. BY ADV. SRI.MOHAN C.MENON RESPONDENT(S)/RESPONDENTS: ------------------------------------------------- 1. THE REVENUE DIVISIONAL OFFICER, ADOOR, PIN - 691 523. 2. THE ADDITIONAL THAHSILDAR, TALUK OFFICE, KONNI - 689 691. 3. THE SOUTH INDIAN BANK, REPRESENTED BY ITS REGIONAL MANAGER, REGIONAL OFFICE, PATHANAMTHITTA - 689 645. 4. THE COMMISSIONER, SALES TAX RECOVERY SECTION, THIRUVANANTHAPURAM - 695 001. 5. THE RECOVERY OFFICER, INCOME TAX DEPARTMENT, KOTTAYAM - 686 002. 6. THE ADDITIONAL COMMISSIONER OF INCOME TAX, THIRUVALLA - 689 101. 7. MR.DANIEL V.GEORGE, AGED 53 YEARS, S/O.GEORGE, VALUTHUNDIL HOUSE, KONNI - 689 691. 8. ROSAMMA DANIEL, AGED 53 YEARS, W/O.MR.DANIEL, VALUTHUNDIL HOUSE, KONNI - 689 691. R5, R6 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R1, R2 & R4 BY SRI.RAJESH VIJAYAN, GOVERNMENT PLEADER R3 BY SRI.GEORGE VARGHESE,SC,SOUTH INDIAN BANK THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG
THOTTATHIL B.RADHAKRISHNAN & BABU MATHEW P. JOSEPH, JJ. -------------------------------------------------- W.A.No.1404 of 2014 --------------------------------------------------- Dated this the 13th day of October, 2014 J U D G M E N T Thottathil B.Radhakrishnan, J. This writ appeal is filed by the writ petitioner. He purchased an item of property in the course of SARFAESI proceedings. The Bank had disclosed the liabilities on the property to the extent it was known to the bank. After SARFAESI proceedings were completed, the petitioner moved to have mutation effected. Then, he noted that there are other liabilities on the property, including revenue arrears in the form of Sales Tax and other dues. The petitioner wants to avoid those liabilities. His plea is that those liabilities should be confined to properties of the debtor, which are not covered by the SARFAESI proceedings. We do not see any illegality or irregularity in the interim order of the learned single Judge, refusing to come to the aid of the appellant/writ petitioner. Hence, this writ appeal is dismissed without prejudice to the
W.A.No.1404/14
contentions in the writ petition and also without prejudice to any claim of the appellant against bank, in accordance with law. Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (BABU MATHEW P. JOSEPH, JUDGE) //TRUE COPY// P.A TO JUDGE DG
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