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DR.C.M.VIJAYAN v. SECRETARY,THALASSERY MUNICIPALITY - OP No. 36428 of 2001(J)  RD-KL 4483 (1 March 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMOP No. 36428 of 2001(J)
1. SECRETARY,THALASSERY MUNICIPALITY
For Petitioner :SRI.C.K.SUDHEER
For Respondent :SRI.T.A.RAMADASAN
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
O R D E R
C.N.RAMACHANDRAN NAIR, J.O.P. No. 36428 of 2001 & WP(C) No. 33453 of 2003 of 2003
Dated, this the 1st day of March, 2007
J U D G M E N T
The connected writ petitions are filed challenging recovery of arrears of property tax payable in respect of three-storeyed building, presently owned by the petitioner in WPC 33453/2003. The case of the said petitioner is that the building was originally owned by the 4th respondent in the said writ petition, which was sold by the 4th respondent to the 3rd respondent, from whom petitioners purchased. The building is in arrears of tax is an admitted fact. The learned counsel for the Municipality rightly pointed out that Sec. 237 of the Kerala Municipalities Act creates charge on the property and Municipality is entitled to recover the tax by attachment and sale of the building. In fact, transfer of property needs to be intimated under Sec. 240 of the Municipalities Act and Municipality has to change the entries in the register only after clearing the arrears. In the circumstance, the challenge against recovery of tax by attachment and sale of O.P.No. 36428/2001 & W.P.(C)No. 33453/2003 -Page numbers- property is only to be rejected and I do so. Purchasers have no right to contest in tax arrears on the ground that the same is high because at the time of the assessment, property was in the hands of the previous owners as is clear from the counter affidavit. So far as the present owners' right to recover the tax from the previous owners, I do not want to enter any findings because sale is covered by contract between parties and it is up to the parties to enforce the terms of agreement in Civil Court. These writ petitions are disposed of as above.
(C.N.RAMACHANDRAN NAIR, JUDGE)jg
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