2016 (10) TMI 207

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....he Kerala Revenue Recovery Act (hereinafter referred to as 'the Act'). Petitioner preferred an appeal before the appellate authority which resulted in Ext.P2 order dated 29/10/2011. Petitioner preferred a revision before the Land Revenue Commissioner which came to be rejected by Ext.P6 order. Certain other items of property belonging to the petitioner was attached and proclaimed for sale as per Ext.P7 notice dated 26/05/2015 for recovering Rs. 4,33,81,932/- with interest and other charges. At this stage, petitioner had approached this Court and an interim order was passed by this Court directing that sale pursuant to Ext.P7 shall not be confirmed until further orders. 2. It is now stated by the learned counsel for the petitioner ....

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.... can be given liberty to approach the assessing authority seeking the benefits under the Amnesty Scheme by filing proper application in the prescribed format. Learned counsel for the petitioner submits that the petitioner is ready and willing to submit such application within a period of one week. It is made clear that if any proper application is received by the first respondent assessing authority, the same shall be considered and disposed of without any further delay, at any rate within a period of one week from the date of receipt of such application. 4. If any application as directed above is submitted, within the time stipulated recovery steps shall be kept in abeyance till a decision is taken on such application." 4. Even....

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....actual situation, I do not find any error on the part of the revenue authorities in conducting sale of property and purchasing the property at Re.1/- especially when there were no bidders. 6. Though it is contended that there were material irregularity in the issuance of notice as the publication was not proper, no such grounds have been urged by the petitioner in the present writ petition. It is therefore apparent that the present writ petition has been filed only to delay the process of recovery of sales tax dues. An amount of more than Rs. 4 crores is to be paid by the petitioner in addition to tax dues and his attempt is only to delay the process of recovery. 7. Learned counsel for the petitioner further submits that the value of ....