THE SOUTH INDIAN BANK LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/5094/2017

AI Insights

The case involves The South Indian Bank Ltd. and its authorized officer as petitioners, who sought to quash an attachment on a property due to a demand notice related to tax dues. The attachment was reflected in the encumbrance certificate, preventing the registration of a sale certificate by the Sub Registrar, Chembukavu, Thrissur. However, during the proceedings, it was revealed that the Income Tax Department had already lifted the attachment prior to the hearing. The court's decision focused on the procedural steps the petitioners must take to register the sale certificate and effectuate the mutation of the property.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 763264 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K K PILLAI; S AMBILY; NAMITHA NAMBIAR
• Keywords: Income Tax Department; Property; Registration of sale certificate; Writ petition; Quash attachment; Lifting of attachment

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 23RD DAY OF FEBRUARY 2017/4TH PHALGUNA, 1938 WP(C).No. 5094 of 2017 (J) --------------------------- PETITIONER(S): ------------------------- 1. THE SOUTH INDIAN BANK LTD., REGISTERED OFFICE & HEAD OFFICE AT SIB HOUSE, T.B ROAD, MISSION QUARTERS, THRISSUR -680 001. 2. THE AUTHORIZED OFFICER AND CHIEF MANAGER, THE SOUTH INDIAN BANK LTD., REGIONAL OFFICE, SIB BUILDING, ROUND SOUTH, THRISSUR -680 001 BY SRI.K.K.CHANDRAN PILLAI,SENIOR ADVOCATE ADVS. SMT.S.AMBILY SMT.NAMITHA NAMBIAR RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, INCOME TAX OFFICE, THRISSUR -680 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 5TH FLOOR, KANDAMKULATHY BUILDING, OPP. MAHARAJA'S COLLEGE GROUND, M.G.ROAD, KOCHI -682 011. 3. THE SUB REGISTRAR, SUB REGISTRY OFFICE, CHEMBUKAVU, THRISSUR -680 020. 4. THE VILLAGE OFFICER, VILLAGE OFFICE, THRISSUR -680 020. 5. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 TO R5 BY SR GOVERNMENT PLEADER SMT. K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 5094 of 2017 (J) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------------------- EXT.P1 COPY OF THE PUBLICATION IN THE HINDU DAILY DATED 17/12/2016 EXT.P2 COPY OF THE DEMAND NOTICE DATED 8/1/2016 ISSUED BY THE PETITIONER EXT.P3 COPY OF THE LETTER DATED 23/1/2017 ADDRESSED TO THE 1ST RESPONDENT BY THE PETITIONER EXT.P4 COPY OF THE ENCUMBRANCE CERTIFICATE SHOWING ATTACHMENT OF ITEM NO.4 IN THE DEMAND NOTICE DATED 27/1/2017 EXT.P5 COPY OF THE REMINDER SENT TO THE 2ND PETITIONER DATED 31/1/2017 RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------ /TRUE COPY/ P.A.TO JUDGE sts SHAJI P. CHALY, J. ------------------------------ W.P.(C)No.5094 of 2017 ------------------------------ Dated this the 23rd day of February, 2017 J U D G M E N T ------------------- This writ petition is filed by the petitioners to quash the attachment effected over 5.70 ares of property comprised in Survey No.1952/7 of Thrissur Village & Taluk covered by sale deed No.4458/1980 of Sub Registry Office, Thrissur evidenced by the entry in Ext.P4 encumbrance certificate and for other related reliefs. 2. Today when the matter is taken up, learned counsel appearing for respondents 1 and 2 submitted that the attachment is already lifted by the Income Tax Department on 20.02.2017. Petitioners have a case that, the sale certificate produced for registration is returned by the 3rd respondent, Sub Registrar, Chembukavu, Thrissur, since attachment is reflected in Ext.P4 encumbrance certificate. 3. In view of the subsequent development that took place consequent to the lifting of the attachment, it is for the petitioner to pursue the registration of the sale certificate by producing necessary orders from the 1st and 2nd respondents. I make it clear that, if the document is produced for W.P.(C)No.5094 of 2017 2 registration along with the order of lifting the attachment 3rd respondent shall not hesitate to register the document if there are no other legal impediments. Needless to say, consequent on the registration of the sale certificate, steps shall be taken to effect mutation of the property. Writ petition is disposed of accordingly. Sd/- SHAJI P. CHALY, JUDGE. rmm/23/2/2017 "