Smt. Naina J. Patel vs Principal Secretary Municipal Administration Government of Karnataka and Others

Ashok B. Hinchigeri, J.—Heard Sri K.V. Chikkappajigowda, the learned Counsel for the petitioner, Sri K.M. Shivayogiswamy, the learned High Court Government Pleader for the respondent Nos. 1 and 5 and Sri K.S. Lakshmanacharya for the respondent Nos. 2 and 3,

The petitioner''s grievance is over the 2nd and 3rd respondents'' refusal to change the katha in her favour despite the execution of the registered gift deed in her favour.

Sri Lakshmanacharya, the learned Counsel for the respondent Nos. 2 and 3 submits that the respondent Nos. 2 and 3 have not effected the change of katha in view of the instructions received from the respondent No. 5.

Sri K.M. Shivayogiswamy, the learned High Court Government Pleader for the respondent Nos.1 and 5 submits that the execution of the gift deed appears to be fraudulent and that the property may have to be attached to recover the tax dues.

Even assuming that there are some tax dues, it is always open to the Commercial Tax Department to take recourse to the provisions contained in Section 13(3) of the Karnataka Sales Tax Act, 1957, but the department can not have any tenable objection to the change of katha, as if it is a rival claimant or title-holder. Therefore its instructions to the respondent Nos. 2 and 3 and the issuance of the consequential endorsement (Annexure-P), dated 03.02.2007 by the respondent Nos. 2 and 3 are not tenable at all. The said endorsement is accordingly quashed.

This petition is disposed of with a direction to the respondent Nos. 2 and 3 to consider the case of the petitioner for the change of katha in accordance with law. Further, the liberty is also reserved to the respondent No. 5 to recover the tax dues by attaching the property in question, if it is otherwise open to it to do so in law.

This petition is accordingly disposed of. No order as to costs.