Exhibit P3 notice is under challenge. From Exhibit P3 it is evident that the 1st respondent has issued only a show cause notice as contemplated under Section 44(3) of the Kerala Revenue Recovery Act, requiring the petitioner to show cause as to why the property in question shall not be proceeded against, on the basis that the defaulter had transferred the property to the petitioner after the arrears became due. Contention of the petitioner is that the property in question is not liable to be proceeded against, because the transfer was effected prior to the date when the arrears become due, and that the petitioner is a bonafide purchaser for valuable consideration.
2. However, the question as to whether the property can be proceeded against under Section 44(3) is a matter which need be adjudicated by the 1st respondent on the W.P.(C). No. 26575 of 2012 -2- basis of available materials on record and on considering relevant circumstances. The petitioner will be free to raise objections before the 1st respondent and to substantiate his contentions by producing relevant records. Even if the petitioner is aggrieved by any decision which will be taken by the 1st respondent, he has got further remedy under the relevant statute. Therefore I am of the opinion that this writ petition filed in challenge of Exhibit P3 show notice, is highly premature.
3. Under the above mentioned circumstances the writ petition is dismissed, without prejudice to rights of the petitioner to contest the matter before the 1st respondent. Needless to observe that the 1st respondent shall not take any further steps against the property unless the matter is adjudicated and a proper order is issued.
4. If the petitioner submits objections to the show cause notice, within a period of two weeks from the date of receipt of a copy of this judgment, the 1st respondent shall W.P.(C). No. 26575 of 2012 -3- deal with the matter and take an appropriate decision at the earliest, at any rate within two months from the date of receipt of such objections.
Sd/-
C.K. ABDUL REHIM, JUDGE /True copy/ P. A. to Judge Pn