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TMI Blog2019 (5) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... of attachment and the consequent directions issued under Section 22-A of the Registration Act, 1908 were null and void. Under Rule 68-B (1) of the Second Schedule to the Act, 1961, no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise to a payment of any tax, interest, fine, penalty or any other sum, for the recovery of which the immovable property has been attached. The period of three years from the date of the order of attachment had already passed. The properties attached were not brought to sale within three years. Therefore, the orders of attachment dated 07.10.2011, have lost their potency. In addition, the counter proceeds on the footing that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayed as 6th respondent, in all the three writ petitions. 2. Heard Sri B. Chandrasen Reddy, learned counsel appearing for the petitioners and Ms. K. Mamatha, learned senior standing counsel appearing for the respondents. 3. The case of the petitioners in the first writ petition is that they are the bona fide purchasers of individual house sites, located in a layout promoted by a Company, viz., M/s. 21st Century Investments and Properties Private Limited, which is arrayed as 6th respondent in all three writ petitions. It appears that the house sites were developed in a land that belonged to certain individuals, who are the petitioners in the second and third writ petitions. The development activity alone was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R.C. No.248, dated 24.08.2011, was issued. Pursuant to the same, the Tax Recovery Officer - I, issued orders, dated 07.10.2011, under Rule 48 of the Second Schedule to the Act, 1961, prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge. 7. In the light of the stand taken by the department in the counter affidavit, the petitioners sought amendment of the prayers in the writ petitions. The applications for amendment were allowed and the reliefs that the petitioners now seek in their writ petitions, is to set aside the orders of attachment dated 7.10.2011 passed under Rule 48 of the Second Schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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