The issue raised in the above writ petition is with respect to Exhibit P6 letter issued by the Village Officer, Punnapra, the 1st respondent herein, certifying that there is a charge on the 03.48 ares of property, to the tune of Rs.20,17,284/-; which property devolved on the petitioner on the death of her husband. The petitioner, hence, made enquiries as to the charge so created. The petitioner was informed that the husband of the petitioner had executed a security bond under Rule 19 of the Kerala Value Added Tax Rules, 2005, with respect to a dealer and the said dealer had committed default in tax payment, dues of which have crystallised into a charge on the property of the petitioner. The petitioner, hence, filed the above writ petition contending that the petitioner's husband died way back in 2006. The death certificate is also produced as Exhibit P2.
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2. The 4th respondent has filed a statement, producing the security bond, executed under Form No.6, as Annexure R4(a). Evidently the same had been executed on 21.05.2011, long after the death of the petitioner's husband. The name shown in the security bond is M.Mohammed Sherief, whereas the death certificate shows the name of the petitioner's husband as Shereef Musaliyar.
3. In any event, the petitioner's husband died in the year 2006 and the property in which a charge has been created as per Exhibit P6 is on the basis of a security bond, produced as Annexure R4(a). In such circumstance, the charge on the petitioner's property, which obviously belonged to the petitioner's husband, cannot be sustained. Exhibit P6 is, hence, set aside. On production of a certified copy of the judgment, the 1st respondent shall release the charge created, expeditiously, at any rate, within one month from the date of receipt of a certified copy of this judgment.
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4. If the surety in Annexure R4(a) is found to be any other person living, necessarily the Department will have the liberty to proceed against such person.
Writ petition allowed. Parties are left to suffer their respective costs.
Sd/-
K.Vinod Chandran, vku. Judge ( true copy )