9911796707
TMI Blog1994 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Tax Recovery Officer in relation thereto requiring the petitioner to prove his ownership of the said house, has preferred this writ petition, challenging the legality and validity of the action of the respondent praying for the relief of issue of a writ of mandamus or any other suitable writ. It appears that the house in question stands recorded in the ownership of the petitioner's wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the petitioner was in possession of the attached property, no further enquiry into the claim of the petitioner can be made. Reliance is placed on rule 11(3) to Schedule II to the Income-tax Act. Sub-rule (3) has to be read in the context of sub-rule (1), which deals with the claim preferred or objection made to the attachment or sale of the property. The said claim or objection has to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer to investigate under sub-rule (4). Sub-rule (4) requires the Tax Recovery Officer to be satisfied that the property was not in the possession of the defaulter or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him or that, being in the possession of the defaulter at the said date, it was so in his possession not on his own account or as his own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitute a civil suit to establish the right which he claims over the property in dispute and the order of the Tax Recovery Officer is given finality only subject to the decision in the suit. In other words, if the party, against whom the decision given by the Tax Recovery Officer does not challenge the same by filing a suit in a civil court, the said order itself would become conclusive. This woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axpayer has filed a civil suit against the petitioner claiming possession of the property and the said suit is pending. This being a subsequent event would not, in the opinion of this court, affect the impugned order in any manner. Learned counsel then submitted that he should be permitted to bring it to the notice of the respondent/ Tax Recovery Officer this subsequent fact and all such documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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