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TMI Blog2018 (7) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Rule 11 of the said Rules. Therefore, if the petitioner's claim is that the property is not liable for such attachment, then the petitioner has to make a claim before the Tax Recovery Officer and for such reason, the petitioner could not have approached this Court invoking the jurisdiction under Article 226 of the Constitution of India. Therefore, the Court holds that the writ petition is not maintainable. However, considering the fact that the Income Tax Act and Rules framed thereunder, especially Rule 11 under the 2nd Schedule, provides for a remedy to the assessee, the petitioner is at liberty to avail such a remedy. Writ petition is dismissed 'as not maintainable' with a direction to the petitioner to file a claim before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the petitioner is a bona fide purchaser of the said property for a valuable consideration and as on the date of purchase, there are no encumbrances / charge on the property. Further, it is submitted that there are no income tax dues payable by the petitioner's vendor and to that effect, a certificate was issued by the Assistant Commissioner of Income Tax, Company Circle IV(4), Chennai, dated 13.01.2006. 5.Further, it is submitted that the respondent attached the petitioner's property for the arrears of the vendor only on 29.02.2012, that is, long after the petitioner had purchased the property and therefore, the notice of attachment will not bind the petitioner. 6.Section 281 of the Income Tax Act deals with certain tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims the transaction to be valid and not void. 10.In the instant case, the respondent has issued the impugned notice and the petitioner has straightaway approached this Court and filed this writ petition. In my considered view, this writ petition is not the proper remedy, which the petitioner should have availed. In this regard, it is relevant to point out that the 2nd Schedule to the Income Tax Act contains the procedure for recovery of tax. Under the said Schedule, there is a power conferred on the Tax Recovery Officer / respondent for investigation under Rule 11, which reads as under:- Investigation by Tax Recovery Officer. Rule 11. (1) Where any claim is preferred to, or any objection is made to the attachment or sale of, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but on account of or in trust for some other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or sale. Rule 11(5) : Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim. Rule 11(6) : Where a claim or an objection is preferred, the party against whom an order is made m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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