Brijesh M. Vs ITO (Kerala High Court)
Section 281B- Attachment Lapses After Six Months Without Extension – Kerala HC Declares Provisional Attachment Void After Expiry-HC Orders Village Officers to Restore Property Rights of Assessee
Petitioner, proprietor of M/s Geetham Sweets, challenged Ext.P2 order of provisional attachment dt 01.06.2017 passed u/s 281B attaching his immovable properties. He argued that u/s 281B(2), such an order automatically lapses after 6 months unless extended, but despite expiry, the authorities continued to restrict transactions on his property, preventing payment of land tax, issue of possession certificate & updation of thandaper records.
Revenue admitted that the legal position u/s.281B(2) is correct. It was conceded that the initial order dt 01.06.2017 was valid only up to 01.12.2017. Though another order was issued on 30.11.2017 extending attachment till 31.05.2018, no further extension was passed thereafter. Therefore, Ext.P2 ceased to have effect after 31.05.2018.
The Court held that in the absence of valid extension beyond 31.05.2018, the provisional attachment order was no longer in force. It directed respondents 3 to 5 (village officers) to immediately update the land records, accept land & property tax, & issue possession certificate to the petitioner in line with this declaration.
Accordingly, the writ petition was disposed of declaring Ext.P2 attachment as ineffective beyond 31.05.2018.
