2018 (11) TMI 717

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....ct. 2. For the assessment year 2004-2005, the firm with three partners owed certain arrears of tax. Now, the arrears have accumulated to about 2.5 lakhs rupees. To recover them, the Department initiated proceedings. And as a part of those proceedings, it attached the fourth respondent's share in his ancestral property. 3. The first petitioner wife has strained marital relationship with the fourth respondent. Estranged and pushed out of the matrimonial fold, the first respondent was constrained to fend for herself and her daughter, dependent on her. Then, she filed OP No.706 of 2013 before the Family Court, Irinjalakuda, for the return of property and other valuables from the fourth respondent. The Family Court allowed the OP as fo....

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....aggrieved person to apply under it. The petitioners' counsel, indeed, contends that the wife and daughter, too, are the aggrieved persons, for they have an interest in the assessee's estate. To elaborate, the learned counsel has submitted that the fourth respondent has acted vindictively and with spite. Instead of taking advantage of the amnesty scheme and securing the property, he let go of it. It was only to ensure that his wife would get nothing out the decree she secured: she could not proceed against the property. In other words, he would rather let the government have the property than his wife and daughter. The matrimonial discard and animosity are writ large. 8. So relying on Benoy Kurian v. Agricultural Income Tax Office....

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....as no role to play. She has none, true. But here, the daughter and the mother have made a common cause: driven out, both have to fend for themselves and the daughter apparently is a dependent. All along, the mother fought not only to secure her interest but also to secure her daughter's. In that context, the daughter's interaction with the Department-her representations not excluded-ought to have been taken as those in a representative capacity. She is, to me, an ostensible agent of her mother, who has already secured a sale certificate. That apart, as a dependent, she too has a stake in her father's estate. 13. In Benoy Kurian, the purchaser has applied as an aggrieved person. And this Court has accepted the purchaser's standing....