This appeal arises out of the concurrent findings rendered by the
Sub Court, Kattappana in O.S.No.5/2015 and by the II Additional
District Court, Thodupuzha, in A.S.No.15/2019.
2. The brief facts necessary for the disposal of the appeal are
as follows:
2.1. Pursuant to an agreement of sale dated 20.08.1990, the
plaintiff purchased plaint schedule property in the year 1997 from the
9th defendant – Sri.K.K.Augustine. Sri.K.K.Augustine was an assessee
under the 5th defendant – Commercial Tax Officer, Circle 1,
Thodupuzha. For alleged arrears of sales tax, the property of the 9 th
defendant was attached under the provisions of Kerala Revenue
Recovery Act by issuing order of attachment consequent to the notice
of sale. The property was later sold to the 6 th defendant in the suit on
21.08.1998. By order dated 19.03.1998, the appeal preferred by the
assesse before the Appellate Tribunal under the Kerala General Sales
Tax Act, 1963, came to be allowed and the order of assessment was
set aside. On 28.03.1998, the District Collector confirmed the sale.