----------------------- The petitioner purchased property by Ext.P1 document. Pursuant to Ext.P1, the petitioners submitted an application before the 1st respondent for effecting mutation of the property in favour of them. The revenue officials refused to effect mutation citing that there are revenue recovery proceedings pending against the property of the petitioners. The petitioner has approached this Court on account of the refusal to effect mutation.
2. The learned Government Pleader on instructions would submit that there are sales tax dues and this transaction is void in terms of 26(a) of the VAT Act and there fore, revenue officials cannot recognise any void transaction. This Court in Thulasibhai C.C. Vs. State of Kerala [2010 4 KLT 215] held that any transaction can be void as against the state however any transaction between parties is not void. Void is the option of the State and therefore, there is no bar in effecting transfer of registry. However it is made clear that W.P.(C).No.30448 of 2014
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any right available to the State to proceed against the property under the revenue recovery proceedings will not be lost on account of transfer of registry. Considering the above, there shall be a direction to the 1st respondent to effect transfer of registry within a period of four weeks from the date of receipt of a copy of this judgment.
The writ petition is disposed of as above.
A.MUHAMED MUSTAQUE, JUDGE jm/