DEPUTY COMMISSIONER OF COMMERCIAL TAXES Vs. KURIAN

JUDGEMENT

(1.) The petitioner is the Deputy Commissioner of Commercial Taxes, Ernakulam, and the second respondent is a registered dealer as well as an assessee on the files of the Assistant Commissioner of Commercial Taxes (Assessment), Special Circle, Ernakulam. The first respondent is the decree holder in L.A.R. No. 70/2006 on the files of the Sub Court, Muvattupuzha. The said L.A.R. was filed for enhancement of compensation and decreed in favour of the claimant/decree holder. Subsequently, the decree holder filed E.P. No. 81/2012 for realisation of the decree amount. Thereafter, they filed E.A. No. 205/2012 in E.P. No. 81/2012 for attachment of an amount of Rs. 15,52,377/- which was kept by the petitioner for paying to the Government as sales tax and the court below allowed E.A. No. 205/2012 by Ext. P2 order. According to the petitioner, the impugned order is passed in violation of Order XXI Rule 46 of the Code of Civil Procedure and S. 49A of the Kerala General Sales Tax Act. On the above premises, this Original Petition (Civil) is filed to quash Ext. P2 order invoking the supervisory jurisdiction of this Court under Article 227 of the Constitution of India.

(2.) Heard the learned Government Pleader appearing for the petitioner and the learned counsel appearing for the respondents.

(3.) The sum and substance of the arguments advanced by the learned Government Pleader is that the impugned order is passed in violation of Order XXI Rule 46 of the Code of Civil Procedure and S. 49A of the Kerala General Sales Tax Act. In support of the arguments, the learned Government Pleader cited an order passed by this Court in W.A. No. 388/2014 and W.P.(C) No. 21626/2013 dated 13.3.2014 and produced an Official Memorandum dated 24.6.2014 issued by this Court to all the Subordinate Courts under the High Court of Kerala.