2003 (4) TMI 28 - HC - Income Tax

By this petition, Dadar Manish Market Co-operative Society Limited has challenged the order of the Tax Recovery Officer dated March 24, 2003, on the ground that confirmation of auction sale by the Tax Recovery Officer would result in the society being asked to vacate the premises which would cause irreparable loss as the office of the society is situated in the said premises/shop Held that writ petition was not maintainable to set aside sale of a premises which was occupied after order of attachment - Under rule 11(6) to the Second Schedule of the Income-tax Act, the remedy is by way of a suit

Summary

The Bombay High Court rejected a petition by Dadar Manish Market Co-operative Society Limited challenging an order of the Tax Recovery Officer regarding auction sale of a shop. The shop was attached due to tax default, and the court refused to interfere, stating that the remedy is through a suit under the Income-tax Act. The petition was rejected with no costs.