TMI Blog1970 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... t Haridwar Dubey. The authorities proceeded to realise the sums that were due from Haridwar Dubey towards income-tax and penalty. Certain plots were attached. Surendra Dubey filed an objection to the effect that the plots in question did not belong to Haridwar Dubey individually and the land belongs to the joint Hindu family consisting of Haridwar Dubey and Surendra Dubey. In spite of the petitioner's objection, the land was sold on March 25, 1969, and was purchased for Rs. 10,000 by Jit Narain Dubey, who is respondent No. 3 in the writ petition. Surendra Dubey has filed this writ petition challenging the attachment and sale proceedings. The basis of the petition is that the land in question does not belong to Haridwar Dubey, the defaulte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the effect that the attached property belongs to the objector and does not belong to the defaulter. In the present case also the petitioner was able to file such an objection and the authorities were aware of the objection filed by the petitioner. In paragraph 22 of the counter-affidavit filed by Udai Bhan Singh the detailed procedure followed by the authorities has been explained. Firstly, there was a report from the Sub-Divisional Officer, Bansgaon. It was suggested that objection might be filed within 30 days from the date of sale. The sale was actually held on March 25, 1969. A number of authorities appear to have participated in these proceedings. Mr. R. K. Gulati, appearing for the petitioner, contended that the Sub-Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim on his own title. Rule 9 will not, therefore, preclude him from establishing his title before the civil court. The matter has been further clarified in rule 11. Sub-rule (6) of rule 11 states: "Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in a civil court to establish the right which he claims to the property in dispute; but, subject to the result of such suit (if any), the order of the Tax Recovery Officer shall be conclusive." This provision makes it clear that it is open to the petitioner to establish his title before the civil court. The petitioner contended that omission to investigate the objection under rule 11 entitled the petitioner to a relief under articl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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