Petitioner challenges Ext.P5 order passed by the Land Revenue Commissioner in a revision petition filed against Ext.P1 order passed by the Tahsildar contemplating to sell 55% of the undivided share of land and building thereon for realizing the dues payable to the Sales Tax Department. According to the petitioners, they are land owners of the property and their property cannot be mulcted with any liability of the builder. The facts involved in the case would disclose that M/s.Kishore Kumar Gokuldas and others is the sales tax defaulter for an amount of Rs.74,15,519/- with interest. As per the development agreement, 45% of the undivided share has to remain with the land owners and the builder has interest only in respect of the balance 55%.
2. Revision petition was filed by the petitioners against the proceedings initiated by the Tahsildar to sell the entire property. It is inter alia observed by the Tahsildar that they intend to proceed only against the defaulter as well as 55% of the defaulter's right over the building and not against the land owners. Under these circumstances, the apprehension expressed by the petitioners that their property is going to be sold, is totally out of place.
3. This writ petition is filed seeking a direction to quash Ext.P5. Having regard to the fact that the Land Revenue Commissioner had only confirmed Ext.P1 order passed by the Tahsildar in which the Tahsildar had only contemplated sale of 55% of the undivided share which belongs to the defaulter, I do not think that there is any necessity to challenge Ext.P5 order as well. The apprehension expressed by the petitioners is based on a notice dated 09/02/2012 which has been served on the petitioners. A perusal of the aforesaid notice would show that the intention to sell is only with respect to the 55% undivided share of land. It is also made clear in the said notice that the defaulter is M/s.Kishore Kumar Gokuldas and Others.
In the said circumstances, I do not think that there is any necessity to set aside Ext.P5. However, it is made clear that the respondent authority shall not take any step for sale of the 45% undivided share of the property and the building constructed thereon belonging to the petitioners.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr