9911796707
TMI Blog1996 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ras-31, belonging to the late M. Natesan was attached and sold in public auction on April 26, 1985, towards the realisation of the tax arrears of the aforesaid late M. Natesan. The widow of the late M. Natesan filed an application under rule 61 of the rules of the Second Schedule for setting aside the sale. However, she did not deposit the amount recoverable from her late husband, M. Natesan, in the execution of the certificate. Therefore, the application was rejected by the Tax Recovery Officer-V, Madras, in his proceedings T. R. No. 3020 of 1972-73, dated June 13, 1985. Hence, she approached this court in W. P. No. 7088 of 1985 (see [1996] 218 ITR 518), under article 226 of the Constitution, challenging the aforesaid order of the Tax Reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a certificate, such Income-tax Officer as may be authorised by the Chief Commissioner or Commissioner in this behalf, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Schedule or on the ground of a material irregularity in publishing or conducting the sale : Provided that--- (a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity ; and (b) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should deposit the amount recoverable from the defaulter in the execution of the certificate. The condition prescribed by clause (b) of the proviso has to be fulfilled before the application for setting aside the sale comes up before the Tax Recovery Officer for consideration. In the instant case, the late M. Natesan/defaulter/predecessor-in-title of the applicants was in arrears of Rs. 9,66,750. The immovable property in question was attached and sold for a sum of Rs. 79,500 in public auction, which was concluded in favour of the third respondent. The applicant did not deposit the amount recoverable from the defaulter in the execution of the certificate, even on the date of disposal of the application for setting aside the sale, by the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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