9911796707
TMI Blog1977 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... died on 17th October, 1963. On 30th April, 1962, he had submitted the return of his turnover under the Sales Tax Act, in respect of his business. As the return itself disclosed that sales tax was due from him, a demand notice was issued on 24th June, 1963, calling upon Mahammad Haji to pay a sum of above Rs. 6,000 by way of sales tax. Mahammad Haji paid up a sum of about Rs. 2,200 under several chalans. These facts are disclosed in paragraph 2 of the counter-affidavit. It was thereafter that he died on 17th October, 1963. On 10th May, 1962, he had executed a deed of gift conveying the property attached by exhibit P2 to the petitioner in the writ petition. The assessment order, in the wake of the return, was passed by exhibit P1 proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. K.L.T. 744. was reviewed and, after rehearing, the decision rendered is reported in Gourikutty Amma v. District Collector, Alleppey1975 K.L.T. 29. It is enough to notice that the fresh decision rendered after review has put the matter very guardedly and cautiously. Referring to the decision in Gourikutty Amma v. District Collector, Alleppey1974 K.L.T. 103. K.L.T. 744., the fresh decision merely remarked: "The conclusion reached by the judgment is supportable on the basis that the issue of notice in the case dealt with by the learned Judge was after the transfer. By virtue of this fact section 44 cannot be attracted at all. This decision cannot help the appellants. In the light of the above discussion we have to hold, as we have indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion upon the ruling of this court in Abdulla v. State of KeralaI.L.R. (1962) 1 Ker. 396., where Vaidialingam, J., held that when a dealer assessed to sales tax transferred his property, the amount assessed cannot be recovered from the property transferred, unless there is an adjudication by a civil court that the transfer was either intended to defeat or delay the creditors or that it was sham. We are not satisfied that it was necessary for the revenue to have filed a suit for declaration that the gift deeds executed by Thangal Kunju Musaliar were either sham or intended to defeat or delay the creditors before proceeding to attach the properties on the basis that they belonged to him on the date of his death. We think that the revenue was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the suits, the remedy of the appellants, as stated by the learned Judge, is to file claim petitions and get an adjudication of the question, and then, if so advised, approach the civil court, if the decision in the claim enquiry is adverse to them. As the appellants have effective alternative remedy and as the claims involve resolution of disputed questions of fact, we think, the learned Judge was right in declining to adjudicate on this controversy." Recently, a Division Bench, of which one of us (myself) was a member, had occasion to refer to this aspect of the matter in a common judgment in W.A. No. 341 of 1974 and O.P. No. 4133 of 1974*. It was not necessary to expatiate on this aspect of the question as it did not pertinently figu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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