TaxTMI 
TaxTMI 
2021 (6) TMI 1041
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....nesh for R5 and R6 (W.P.No.6806 of 2020) COMMON ORDER W.P.No.6777 of 2020 has been filed by an individual and W.P.No.6806 of 2020 by a partnership firm, in which the individual is a partner, both challenging notice of attachment in Form No.5 dated 14.02.2020 issued by the Deputy Tahsildar, Yanam arrayed as R3, under the provisions of the Puducherry Revenue Recovery Act, 1970, (PRR Act). 2. Heard Mr. S. Raveekumar, learned counsel for the petitioners, Mr. J. Kumaran, learned Additional Government Pleader for R1 to R4 in both writ petitions and Mr. M.L. Ganesh, learned counsel for R5 and R6 in W.P.No.6806 of 2020. 3. The relevant facts necessary to adjudicate the legal issues that arise in these writ petitions are: (i) The individual is....
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....ons of the Revenue Recovery Act, 1970 (PRR Act) as well as the PVAT Act by both learned counsel. (ii) Whether the ownership of the properties in question can be questioned, seeing as the registration of the firm with the Registrar Firms has taken place post purchase of the property. For this purposes, reliance is placed on the provisions of Section 69 of the Indian Partnership Act, 1932 (IP Act), various judgments of the Supreme Court, and a decision of the Kerala High Court. 5. I address the above issues in seriatim, referring to the relevant provisions of the statute concerned and the case law cited. 6. Issue (i). The PVAT Act, in Section 37 onwards (Chapter-V), deals with the demand and recovery of tax. Section 38 deals with the reco....
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....recovery of arrears from sale/disposal of immovable property. Section 25 deals with service of demand prior to attachment of land and mode of service thereof. Section 26 stipulates the procedure when a defaulter neglects to pay despite service of demand, Section 27, with the mode of attachment of immovable property, Section 28 with the management of the property which is under attachment, Section 29 with notice to be given on the assumption of management and so on and so forth, the succeeding provisions not being relevant for the purpose of this writ petition. 11. All powers from Section 25 onwards, which are to be exercised by a Collector or other officer empowered by the Collector would, by application of Section 42 of the PVAT Act, be c....