2017 (7) TMI 1050

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..... ).No.10885 of 2011, M.P.(MD).Nos.1 and 2 of 2011 - -
Income Tax
Attachment of the immovable property and proclamation of attachment - procedure for recovery of tax - Held that:- Impugned order has been passed by the Tax Recovery Officer under Rule 16 (1) and (2). A reading of Rule 16 (1) and (2) would show that the Tax Recovery Officer has no power to declare the alienation as null and void. .....

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..... on 06.01.1988, is protected with liberty to the petitioner to move the Tax Recovery Officer under Rule 11 seeking adjudication of his claim.
R. Subramanian, J. For the Petitioner : Mr.P.S.Sundaram For the Respondents : Mrs.S.Srimathy ORDER The challenge in this writ petition is to the order dated 09.08.2011 passed by the second respondent namely, the Tax Recovery Officer in T.R.No.31003 to .....

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..... Rule 16 provides where a notice has been served on a defaulter under rule 2, the defaulter or his representative interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer. Rule 16 (2) reads as follows. (2) Where an Attachment has been made under this Schedule, any private transfer or deli .....

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..... hed on 06.01.1988. It is open to the petitioner to approach the Tax Recovery Officer under Rule 11(1) claiming that this property is not liable for attachment. Once such claim is preferred, it is for the Tax Recovery Officer to adjudicate the sale of the property under Rule 11. If the claim is rejected, the aggrieved party has got a right to move the Civil Court to establish his right. The writ pe .....

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