TaxTMI 
TaxTMI 
2021 (11) TMI 943
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....seeking to declare the action of respondent No.1 in attaching her property under the guise of the said notice as illegal and arbitrary. 2. Submitting the grievance of the writ petitioner, the learned counsel appearing on her behalf contended that the petitioner is the lawful owner of the house which is a part of the subject property of the impugned notice. The petitioner has nothing to do with the liability of either respondent No.3 or his father and that, it is not the petitioner who evaded the revenue that is due to respondent Nos.1 and 2. Therefore, proceeding against the property of the petitioner is illegal and arbitrary and as such, exercising the powers under Article 226 of the Constitution of India, a writ of Mandamus should be i....
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....ndent No.2, the points that fall for consideration are:- (1) Whether the petitioner has got the locus standi and whether there exists any cause of action to challenge the notice titled "Demand prior to attachment of land" dated 30.01.2006 issued by the Deputy Commercial Tax Officer, Khammam? (2) Whether the petitioner has made out a case to grant the relief sought for by invoking the jurisdiction of this Court under Article 226 of the Constitution of India? Point No.1:- 5. The case of the petitioner, as could be culled out through her affidavit, is that she is the owner of the house bearing No.11-103/1, which is constructed in 181 square yards of land, having purchased the same on 18.6.2003 from respondent No.3 for a....
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....became a defaulter of a sum of Rs. 8,29,956/- as arrears of tax and in spite of the best efforts of the department, the said dues could not be recovered. On enquiry, it was found that the said dealer has got 900 square yards of land at Wyra Village which includes a pucca R.C. house and on the strength of the Encumbrance Certificate that was obtained on 29.12.2005, the said property was sought to be attached under the Andhra Pradesh Revenue Recovery Act and accordingly, Form-4 was issued, which is a notice prior to attachment. The defaulting party, after accrual of tax dues, had gifted the said property to his son i.e., respondent No.3 herein and therefore, the said deed of gift is void in the light of Section 17-A of the Andhra Pradesh Gove....
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....f complaint, or the subject matter of grievance founding the action, not merely the technical cause of action." 10. Hon'ble Apex Court in Appeal (Crl.) No.786 of 2006 between Om Prakash Srivatsava Vs. Union of India made a further observation as follows:- "The expression "cause of action" is generally understood to mean a situation or state of facts that entitles a party to maintain an action in a court or a tribunal; a group of operative facts giving rise to one or more bases of suing; a factual situation that entitles one person to obtain a remedy in court from another person. (See Black's Law Dictionary). In Stroud's Judicial Dictionary a "cause of action" is stated to be the entire set of facts that gives rise to an ....
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....bmitted by the petitioner herself, made a mention that by paying the balance sale consideration, she got the property registered in her name on 15.02.2006. Undisputedly, the impugned notice was issued on 30.01.2006. Thus, by the said date, no cause of action accrued to the petitioner. Even subsequently also, there is no cause of action for the petitioner in view of the discussion that would proceed further on point No.2. Therefore, this point is answered with an observation that the writ petition is filed by the petitioner without any cause of action. 12. Point No.2:- The notice under challenge which is titled "Demand prior to attachment of land" is issued by the Deputy Commercial Tax Officer, Khammam, who is respondent No.2 herein, u....
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....e defaulter giving details of the amount due, enumerating the estate or land in respect of which the amount is claimed fixing the time for payment. 16. Section 26 of the Andhra Pradesh Revenue Recovery Act lays down that when the amount due remains unpaid, in spite of the said demand that is made under Section 25 thereof and no arrangement for securing the same is made, then the concerned authority would be at liberty to proceed to recover the arrears by attachment and sale of the land of the defaulter that is mentioned in the notice issued under Section 25 thereof. Thus, it is clear that the notice under challenge in this writ petition is only a demand that is made to the defaulter. The writ petitioner has got nothing to do with the sai....