https://www.taxtmi.com/caselaws?id=459964 Kerala HC allowed writ petition regarding property transfer ownership. Petitioner purchased 5 cents property with building in execution proceedings, obtained sale certificate, and received delivery. Panchayat refused ownership transfer citing attachment by Income Tax department. Court held first proviso to Section 281 applies as sale occurred without notice of IT proceedings. Attachment by IT department came two years after Lok Adalat award. Court directed Panchayat to change ownership records for the 5 cents property purchased in execution, clarifying this applies only to executed property, not affecting IT department's rights over remaining properties. en-us Wed, 20 Jul 2022 00:00:00 +0530 Mon, 06 Jan 2025 19:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459964 Kerala HC allowed writ petition regarding property transfer ownership. Petitioner purchased 5 cents property with building in execution proceedings, obtained sale certificate, and received delivery. Panchayat refused ownership transfer citing attachment by Income Tax department. Court held first proviso to Section 281 applies as sale occurred without notice of IT proceedings. Attachment by IT department came two years after Lok Adalat award. Court directed Panchayat to change ownership records for the 5 cents property purchased in execution, clarifying this applies only to executed property, not affecting IT department's rights over remaining properties. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459964