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Issues:
1. Validity of the attachment order of premises. 2. Interpretation of relevant sections of the Income-tax Act. 3. Jurisdiction of the Tax Recovery Officer. 4. Applicability of rules under Schedule II. 5. Disputed questions of fact regarding possession and transfer of property. 6. Direction to file a civil suit for establishing property rights. Analysis: 1. The petitioners sought relief against the attachment order of premises by respondents. The petitioners argued that the property was not part of the deceased's estate due to transfers made in 1966, and thus, the attachment was without jurisdiction. Citing relevant case law, the petitioners contended that the certificate proceedings were ultra vires Section 222 read with Section 159 of the Income-tax Act. They claimed that the Tax Recovery Officer failed to consider crucial aspects, such as possession and divesting, making the attachment invalid. 2. The petitioner's counsel relied on legal precedents to support the argument that the property did not form part of the deceased's estate, challenging the jurisdiction of the certificate proceedings. They contended that the Tax Recovery Officer's order lacked consideration of essential factors, questioning the validity of the attachment. The counsel emphasized that notice of demand was not issued to the concerned party, further challenging the legality of the proceedings based on established legal principles. 3. The respondent's counsel highlighted provisions under Schedule II and Section 167 of the Income-tax Act to justify the actions taken by the authorities. Referring to relevant rules and sections, the respondent argued that the Tax Recovery Officer's decision was conclusive unless challenged through a civil suit. The respondent emphasized the need for the petitioner to establish property rights through a legal process as per the statutory framework. 4. The court, after considering the arguments presented, concluded that the dispute involved contested facts regarding possession and transfer of the property. The court noted that such factual issues were beyond the scope of the writ jurisdiction. The court referred to Rule 11 of Schedule II, empowering the Tax Recovery Officer to investigate objections related to property attachment. Acknowledging the previous dismissal of the petitioner's application, the court directed the petitioner to pursue a civil suit within a specified period to resolve the property rights issue. 5. The court emphasized that the determination of possession, transfer, and property rights required a detailed examination not suitable for immediate resolution through the writ application. The court highlighted the need for factual verification and legal establishment of property rights through a proper legal process. The court granted the petitioner time to initiate a civil suit to address the disputed questions of fact and directed the authorities to refrain from further action pending the suit's filing. 6. In conclusion, the court disposed of the application, emphasizing the necessity for a civil suit to establish property rights conclusively. The court provided a timeline for the petitioner to file the suit and outlined the subsequent legal actions based on the petitioner's compliance or non-compliance with the directive. The court's decision underscored the importance of resolving the property dispute through the appropriate legal channels rather than immediate judicial intervention.
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