Shri Malikarjun S/o Shri Veerappa Ballary V. The Income Tax Officer and The Joint Commissioner of Income Tax and The Commissioner of Income Tax and The State of Karnataka and The Asst. Director of Land Records and The Joint Director of Land Records

WA/200008/2015

AI Insights

The case involves a writ appeal by Shri Malikarjun against the order of a learned Single Judge, which directed the recording of the Income Tax Department's name in the city survey records of an immovable property previously owned by the appellant's vendor. The property had been acquired by the Income Tax Department under section 269F(6) of the Income Tax Act, 1961, and this acquisition was upheld by various courts, including the Supreme Court. The appellant challenged the recording of the property in the name of the Income Tax Department, asserting rights over it, which were found to be non-existent as the original vendors had been divested of their title.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 671160 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-02-2016
• Assessment Year: misc
• Other Referred Cases: Civil Appeal Nos.1992-2003/1986, Civil Miscellaneous Nos.14555-566/1986, W.P.505/2006, W.P.68657/2010, W.P.202743-745/2014
• Laws Referred To: Income Tax Act, 1961, Karnataka Land Revenue Act, 1964
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AMEET KUMAR DESHPANDE; Y V RAVIRAJ; A SYED HABEEB AGA
• Assessee Lawyers: V K NAYAK
• Keywords: Immovable Property; Income Tax Department; Revenue records; Writ Appeal; Acquisition Proceedings
• Section: 269F(6)

Judgement Text

"1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 02ND DAY OF FEBRUARY 2016 PRESENT THE HON’BLE MR.JUSTICE RAM MOHAN REDDY AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR W.A.NO.200008/2015 BETWEEN: SHRI MALIKARJUN S/O SHRI VEERAPPA BALLARY AGED ABOUT 58 YEARS RESIDING AT STATION ROAD SHIKHARKHANA CROSS BIJAPUR TALUK BIJAPUR DISTRICTR-586 101. …APPELLANT (BY SRI V. K. NAYAK, ADVOCATE) AND: 1. THE INCOME TAX OFFICER AYAKAR BHAVAN BIJAPUR- 586 101. 2. THE JOINT COMMISSIONER OF INCOME TAX BIJAPUR RANGE 2 BIJAPUR- 586 101. 3. THE COMMISSIONER OF INCOME TAX Dr. B. R. AMBEDKAR ROAD BELGAUM- 590 001. 4. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY REVENUE DEPARTMENT M S BUILDING BANGALORE- 560 009. 5. THE ASST. DIRECTOR OF LAND RECORDS CITY SURVEY OFFICE BIJAPUR- 586 101. 6. THE JOINT DIRECTOR OF LAND RECORDS BELGAUM DISTRICT BELGAUM- 560 009. …RESPONDENTS (BY SRI AMEET KUMAR DESHPANDE AND SRI Y. V. RAVIRAJ ADVOCATES FOR R1 TO R3 R4 AND R5 ARE SERVED SRI A. SYED HABEEB AGA FOR R4 TO R6) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE ORDER OF THE LEARNED SINGLE JUDGE DATED 11.08.2014 IN W.P. NOs.202743-745/2014 (T-IT) AND GRANT SUCH OTHER OR FURTHER RELIEF OR RELIEFS AS THIS HON’BLE COURT MAY DEEM FIT IN THE CIRCUMSTANCES OF THE CASE. 3 THIS APPEAL COMING ON FOR ORDERS THIS DAY, RAM MOHAN REDDY J., DELIVERED THE FOLLOWING: JUDGMENT There is no dispute that the appellant’s vendor in title suffered an order under section 269F(6) of the Income Tax Act, 1961 by which the immovable property bearing CTS 1750/1B, Ward No.III, Bijapur, measuring 5109 square yards was acquired by the Department of Income Tax (Annexure-A). There is also no dispute that the said order when called in question in a writ proceeding, a Division Bench of this Court by order dated 11.12/3/1986 Annexure-B dismissed the petitions and upheld the order of Appropriate authority. The Apex Court in Civil appeal Nos.1992-2003/1986 arising out of Civil Miscellaneous Nos.14555-566/1986 dismissed the appeal by order dated 08.10.96. 4 2. Yet again it is not disputed that one Nandlal Tejmal Kothari through whom appellants claimed title to the immovable property filed W.P.505/2006 whence learned Single Judge by order dated 11.07.2006 Annexure-D dismissed the petition reiterating the acquisition proceedings by Income Tax Department which stood concluded, by orders of the Apex court in Civil Appeal. Aggrieved by said order Nandlal Tejmal Kothari preferred writ appeal No.1356/2006 whence the Division Bench by order dated 13.02.2007 Annexure-E dismissed the appeal following which civil leave to appeal (civil) 22303/2007 was dismissed on 25.04.2008 by the Apex Court. 3. Undaunted it appears that the son of Nandlal Tejmal Kothari, by name Sri.Vinay instituted W.P.68657/2010 and when leave was sought to withdraw the writ petition was dismissed on 24.09.2012 Annexure –G. 5 4. Respondent -Income Tax Department having made representations to the officer of the Revenue Department to have their names recorded in the revenue registers, when not considered led to filing W.P.202743-745/2014, whence a learned Single Judge by order dated 11.08.2014 disposed of the petition directing the respondents to take appropriate steps in the matter of recording the name of Income Tax Department in the City Survey Records, which order is impugned in this intra Court appeal. 5. Regard being had to undisputed facts of appellant having no manner of right, title and interest in the immovable property more appropriately when his vendors in title are divested of title to the immovable property, cannot have any objection to the order of learned Single Judge issuing a direction to record the name of the owner being Income Tax Department in the revenue records in respect of the immovable property in 6 question in accordance with the Karnataka Land Revenue Act, 1964. Appeal devoid of merits is dismissed. All pending applications are unnecessary and rejected. Sd/- JUDGE Sd/- JUDGE SBN "