Harish N Patel v. The Joint Commissioner
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16.06.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.12188 of 2025 Harish N Patel ... Petitioner Vs
1. The Joint Commissioner, (State Taxes) (Intelligence), Palayamkottai, Tirunelveli.
2. State Tax Officer (Collections and Demands), Office of the Joint Commissioner(State Taxes) (Intelligence), Palayamkottai, Tirunelveli.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to impugned order passed by the first respondent vide Na.Ka. No.Aa4/4753/2024 dated 06.11.2024 and quash the same as illegal and consequently, direct the 1/5
second respondent to release the 1/3 of the undivided property belonging to the petitioner lying in S.No.29 of Vallam Village, Kottakulam Panchayat, Tenkasi District by lifting the same in the Encumbrance Certificate. For petitioner : Mr.M.Sankar For respondents :Mr.R.Suresh Kumar Additional Government Pleader *****
ORDER
The petitioner is before this Court to quash the impugned order passed by the first respondent vide Na.Ka. No.Aa4/4753/2024 dated 06.11.2024 and consequently, direct the second respondent to release the 1/3 of the undivided property belonging to the petitioner lying in S.No.29 of Vallam Village, Kottakulam Panchayat, Tenkasi District by lifting the same in the Encumbrance Certificate.
2. It is the case of the petitioner that the petitioner is the one of the coowners of the subject property and having 1/3 share in S.No.29 of Vallam Village, Kottakulam Panchayat, Tenkasi District. Due to the default in payment of Sales Tax by one of the co-owners, namely, Rajesh N.Patel, the subject property was 2/5
attached, where the petitioner is havint 1/3 share. Now, the petitioner is proposed to partition the property. Hence, he challenged the attachment order passed by the first respondent.
3. Having considered the arguments advanced by the learned counsel for the petitioner and learned Additional Government Pleader for the respondents, this Court is of the view that at best, liberty may be given to the petitioner to move suitable proceedings to initiate the partition of the property, which has been attached vide impugned order, in respect of which the petitioner as also one Dinesh K.Patel and the said Rajesh N. Patel have an interest.
4. Subject to the petitioner initiating proceedings to partition the property within 30 days of this order, the respondents are directed to maintain status quo as on date. This exercise shall be initiated within a period of three months from the date of receipt of a copy of this order.
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5. This Writ Petition is disposed of, with above liberty. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 16.06.2025 Internet : Yes / No apd To
1. The Joint Commissioner, (State Taxes) (Intelligence), Palayamkottai, Tirunelveli.
2. State Tax Officer (Collections and Demands), Office of the Joint Commissioner(State Taxes) (Intelligence), Palayamkottai, Tirunelveli.
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C.SARAVANAN, J.
apd 16.06.2025 5/5