TMI Blog1994 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ng No. 4-8-307 (4-8-2078) opposite R. T. C. bus stand, Gowliguda ", fixing the date of sal e as March 16, 1989, and the time as 11.30 a.m., the venue being Aayakar Bhavan, the premises where the tax recovery office is located. On March 13, 1989, the assessee filed a written representation before the second respondent stating that the appeals preferred against the levy of penalties were coming up for hearing on March 17, 1989, and March 23, 1989, and, therefore, the proposed sale should be adjourned. It appears that the request for adjournment was rejected orally pursuant to which an application was made in writing by the assessee on March 15, 1989, to the Commissioner of Income-tax requesting for postponement of the auction. The said reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrative instructions issued by the Board. No reply was given by the Central Board of Direct Taxes to this representation. On July 6, 1992, the petitioner sent another written representation to the Chairman of the Central Board of Direct Taxes requesting him to provide her a further opportunity in regard to her request for setting aside the sale of the property in question. Two more reminders were sent on behalf of the assessee on October 1, 1992 and February 12, 1993, but no replies were received. Ultimately, on February 10, 1993, the second respondent herein, the Tax Recovery Officer, issued a notice to the petitioner calling upon her to give vacant possession of the site to the third respondent and to produce the sale deed concerning th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 350 sq. yards adjacent to house No. 4-8-307 (4 8-2078) opposite R. T. C. Bus Depot, Gowliguda, is proclaimed for sale on March 16, 1989, at 11.30 a.m. " The sale proclamation clearly mentions that what was brought to sale was 350 sq. yards of site adjacent to house No. 4-8-307. Originally, the building and the appurtenant site was known as "Sayeed Manzil". The assessee had purchased 435 sq. yards of land together with room Nos. 278, 278/1, 278/2, 279, 305 and 306 standing thereon. These numbers obviously are municipal numbers referable to the, structures on the land. House No. 4-8-307 was purchased by the petitioner herein under a sale deed dated June 16, 1972. Copies of both the sale deeds are filed by the petitioner before us and on goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distance of time to set aside the sale itself. The rules contained in Schedule II to the Income-tax Act provide a remedy for setting aside a sale of immovable property on the ground of non-service of notice or material irregularity. Rule 61 says that where immovable property has been sold in execution, the defaulter or any person interested may, within 30 days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale on the ground that notice was not served on the defaulter to pay the arrears or on the ground of a material irregularity, in publishing or conducting the sale. Proviso (a) lays down that no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Under section 119(2)(b), the Central Board of Direct Taxes is empowered to waive the period of limitation in harsh cases. The contention urged before us that the Central Board of Direct Taxes ought to have exercised the said discretion cannot be accepted for the reason that the assessee had not filed any application under the aforesaid rule before the Central Board of Direct Taxes. The representation made by the assessee on January 25, 1990, to the Chairman of the Central Board of Direct Taxes did not refer to any provision of law ; it only sought the setting aside of the sale on the ground that the auction was conducted illegally. In the circumstances, it cannot be said that the Central Board of Direct Taxes failed to exercise the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|