T.Krishnakumar vs State Of Kerala Represented By The
28. However, learned Government Pleader relied on the
judgment of the Division Bench of this Court in Hamsa v.
Asst.Commissioner (2008(3) KLT 180), where it was held thus:-
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P.Hamsa vs Asst.Provident Fund Commissioner on 28 July, 2010
Parivarthana Kuries Pvt.Ltd vs District Collector on 1 November, 2010
In the judgment in Hamsa V. Asst. Commissioner
(2008(3) KLT 180), this court has held that in order to attract the
provisions of Section 26A, it is not necessary that the assessment
should be completed and that a demand should be made to the
assessee to pay any amount. It was also held that the transferee
of a property to which Section 26A applies is not entitled to put
forward any defence that the transfer was made for valid
consideration or that he is a bona fide purchaser for value.
V.Sanalkumar vs The Tahsildar on 17 August, 2010
3. The learned Government Pleader appearing for
the official respondents fairly conceded that in the light of the
decision of the Division Bench of this Court in Hamsa v. Asst.
Commissioner (2008 (3) KLT 180) the revenue authorities
cannot direct a person in possession of the land which is
proposed to be sold under the provisions of the Kerala Revenue
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