2016 (12) TMI 1193

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..... iscretion of the Recovery Officer to effect publication depending upon the nature of property involved. As far as the expense for publication is concerned, statute clearly provides that the defaulter is under obligation to pay all expenses regarding such publication, in terms of Rule 5 of the Second Schedule. Under such circumstances, we find anything wrong in the demand made pursuant to Ext.P1 .....

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..... gs, the entire liability due to the Income Tax Department had been paid. In the meantime, the properties of the petitioner were also attached. When the petitioner sought for lifting of the attachment, the present demand had been made. 2. A statement has been filed on behalf of the respondents inter alia stating that when the liability remained unpaid, the properties of the petitioner were attac .....

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..... department submits that when public auction is being held, wide publicity has to be given and taking note of the fact that newspapers are being published in Vernacular as well as in English, in order to reach the entire public, the publication is made in the Malayalam Daily as well as English Daily. The word a newspaper does not mean that it could be published only in one news paper. In the cas .....

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