WP(C) NO. 12664 OF 2025 1 2025:KER:30306 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 12664 OF 2025 PETITIONER(S): BIJU MON P.M., AGED 51 YEARS S/O LAKSHMI, PUTHANANGADI, VARANAM P.O., ALAPPUZHA DISTRICT, PIN – 688 555. BY ADVS. NAVANEETH.N.NATH ABHIRAMI S. ABDUL LATHEEF P.M. RESPONDENT(S): 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, ROOM NO.202, NORTH SANDWICH BLOCK, SECRETAIRATE THIRUVANATHAPURAM, PIN – 695 001. 2 SALE TAX OFFICE, INSIDE MINI CIVIL STATION, NEAR GOVT HOSPITAL ROAD, CHERTHALA TALUK, ALAPPUZHA DISTRICT, PIN – 688 524. 3 THAHASILDAR MINI CIVIL STATION, CHERTHALA ALAPPUZHA, PIN – 688 524. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12664 OF 2025 2 2025:KER:30306 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.12664 of 2025 …................................................ Dated this the 8th day of April, 2025 JUDGMENT Petitioner challenges Ext.P1 notice of sale of immovable property. 2. Petitioner is a proprietor of an establishment by name ‘New Kerala Tiles’. The business of the said establishment is stated to have ceased operations with effect from 2014. According to the petitioner, there are no outstanding liabilities. In the meantime petitioner was served with Ext.P1 notice of sale of immovable property. Petitioner has challenged the aforesaid notice and seeks a declaration that the revenue recovery proceeding, without disclosing the basis of the alleged liability, is arbitrary and mala fide. 3. Smt.Thushara James, the learned Senior Government Pleader, upon instructions, submitted that, revenue recovery proceedings were initiated for the assessment year 2014-2015, 2015-2016, and 2016-2017 and that out of the four requisitions three had been written off and one requisition remains due. Subsequent to revenue recovery proceedings initiated, the total dues including interest that remains to be paid by the petitioner is Rs.7,29,487/-. The auction of the property was scheduled on 28.03.2025, and a notice under Section 49 of the Kerala Revenue Recovery Act, 1968; WP(C) NO. 12664 OF 2025 3 2025:KER:30306 was duly served on the petitioner. 4. When the mater came up for consideration earlier, the petitioner was asked to show his bona fides by depositing some amount. However, it is submitted that the petitioner was unable to deposit any amount. 5. Since the revenue recovery proceedings have reached the stage of sale and as the petitioner has not been able to show his bona fides in defending the revenue recovery proceedings, I am of the view that no relief can be granted to the petitioner in this writ petition. Accordingly, I find no merit in this writ petition and it is dismissed. Sd/- BECHU KURIAN THOMAS JUDGE AMV/08/04/2025 WP(C) NO. 12664 OF 2025 4 2025:KER:30306 APPENDIX OF WP(C) 12664/2025 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 3RD RESPONDENT EXHIBIT P2 A TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE 3RD RESPONDENT DATED 21.03.2025 EXHIBIT P3 A TRUE COPY OF THE REPRESENTATION SEND BY PETITIONER TO 2ND RESPONDENT DATED 24.03.2025