Kerala High Court
Unknown vs By Advs.Sri.Jawahar Jose on 29 November, 2017
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 6TH DAY OF MARCH 2018 / 15TH PHALGUNA, 1939
WP(C).No. 876 of 2018
PETITIONER(S)
MOHAMMED NIYAS
AGED 51 YEARS, S/O.LATE YAHIYA KOYA,
RESIDING AT NIYAS MANZIL, KANNIMALCHERRY,
KILIKOLLOOR (P.O), KOLLAM DISTRICT, PIN-691004.
BY ADVS.SRI.JAWAHAR JOSE
SMT.CISSY MATHEWS
SRI.SARUN RAJAN
RESPONDENT(S):
1. THE COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM,
PIN-695003.
2. THE TAX RECOVERY OFFICER,
INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, KOWDIAR,
THIRUVANANTHAPURAM, PIN-695003.
R1-R2 BY ADV. SRI.CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 876 of 2018 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ATTACHMENT ORDER DATED
29.11.2017.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 24.2.1987.
EXHIBIT P3 TRUE COPY OF THE SALE NOTICE DATED 9.1.1987.
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 24.2.1998 IN
O.S.NO.32/1987 ON THE FILES OF ADDITIONAL SUB
COURT, KOLLAM.
EXHIBIT P4(a) TRUE COPY OF THE JUDGMENT DATED 10.9.2012 OF THIS
HON'BLE COURT IN A.S.NO.468/1998.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 11.8.2016 IN
W.P.(C) NO.27423/2013 OF THIS HON'BLE COURT.
EXHIBIT P5(a) TRUE COPY OF THE ORDER DATED 9.11.2016 IN
R.P.NO.886/2016 IN W.P.(C) NO.27423/2013 OF THIS
HON'BLE COURT.
EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 15.3.2017 IN
W.A.NO.391/2017 OF THIS HON'BLE COURT.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 8.12.2017 ISSUED BY
THE 2ND RESPONDENT.
EXHIBIT P7(a) TRUE COPY OF THE NOTICE DATED 11.12.2017 ISSUED BY
THE 2ND RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE JUDGMENT OF THE BOMBAY HIGH
COURT REPORTED IN (2006) 281 I.T.R. 281
[CORRESPONDING TO (2006) 1 MAH.L.J 95].
RESPONDENTS EXHIBITS:
NIL
/TRUE COPY/
VPS PS TO JUDGE
C.R.
P.B.SURESH KUMAR, J.
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W.P.(C) No.876 of 2018
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Dated this the 6th day of March, 2018
JUDGMENT
The pivotal question in this matter relates to the interpretation of clause (iii) of sub-rule (2) of Rule 68B of the Second Schedule to the Income Tax Act (b