9911796707
TMI Blog1996 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... sted together for hearing and now, we have heard counsel on both the sides in these petitions. There was a partnership firm by name Suganchand and Co. which had three partners Radha Bai, Brij Mohan and Sunil Kumar. Radha Bai died on September 21, 1987, leaving behind her, four daughters and three sons. The daughters are the petitioners in W. P. No. 4125 of 1995 and the sons are respondents Nos. 3 to 5 therein. On March 8, 1993, Brij Mohan died leaving behind him, his wife, Sakuntala Devi, who is the petitioner in W. P. No. 4609 of 1995. The surviving partner Sunil Kumar, who was continuing the business, entered into an agreement on December 1, 1994, with Nathmull Jain for the sale of a property at No. 393, Tiruvottiyur High Road, Madras-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to have the notice issued by the appropriate authority to the transferor and the transferee quashed. On March 23, 1995, a suit was filed by one of the sons of Radha Bai in the City Civil Court, Madras, on the file of the VIIth Assistant Judge, as O. S. No. 2404 of 1995. The third defendant in that suit is the appropriate authority under the Income-tax Act. The relief prayed for in that suit is for an injunction restraining the defendants from dealing with the property in any manner and also for an injunction restraining the third defendant from proceeding further with the proceedings relating to the said property. It is represented that an interim order of injunction has been granted by the City Civil Court, Madras. On March 27, 1995, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set, it must be pointed out that the prayers in the writ petitions cannot be granted, as they are really directed to prevent a statutory authority from functioning in accordance with the statute. The appropriate authority is to perform certain duties under Chapter XX-C of the Income-tax Act, as and when it is approached with an application for consideration under the provisions of the said Act. The said application has to be considered by the appropriate authority in accordance with the provisions of the Income-tax Act. The statute itself provides a time limit, within which the said application has to be disposed of by the said authority. It is contended before us that the petitioners in these writ petitions are entitled to the property in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e already approached the civil court in more than one place. It is now represented that the first suit filed in Akola has since been withdrawn and the appeal filed against the interlocutory order, has also been withdrawn. Even so, there are two other suits pending as at present, one suit in the court of Subordinate Judge, Tiruvellore, and another in the City Civil Court, Madras. As noticed already in the suit pending before the City Civil Court, Madras, an interlocutory order has been passed and the appropriate authority is a party thereto. It is contended before us that the direction given in C. M. A. No. 1309 of 1995 to the parties to maintain the status quo would bind the appropriate authority and it shall not proceed any further in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitioner or the absence of the entitlement of the first respondent in the writ petition to sell the property as an exclusive owner thereof. We are unable to accept this contention. Paragraph 7 of the same counter refers to the judgment of the Supreme Court (Appropriate Authority v. Tanvi Trading and Credits Pvt. Ltd. [1991] 191 ITR 307) and it is stated that the appropriate authority has no right whatever to consider the question of title. In the circumstances, it is obvious that the statement contained in paragraph 12 is made only due to inadvertence and a mistake and that cannot entitle the petitioner to contend against the ruling of the Supreme Court and claim that she has a right to argue the question of title before the appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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