9911796707
TMI Blog1990 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings against his property known as "Janki Niwas", D. L. Vaidya Road, Dadar, Bombay-400 028, by the Tax Recovery Officer, G Ward, Bombay, and the proposed sale of the same. It is the case of the petitioner that he purchased the said property bona fide and in good faith for a sum of Rs. 80,000. The negotiations therefor started some time in April, 1980. After making necessary enquiries as to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a letter dated April 26, 1983, exhibit H-1 to the petition, the Tax Recovery Officer, G Ward, Bombay, required the petitioner to inform him whether he had purchased the said property; if so, whether the vendors, Shri K. K. More and others, obtained any clearance certificate from his office and, if so, to furnish a copy thereof. Some correspondence seems to have been exchanged between the Tax Rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the vendors by misrepresentation from an Incometax Officer other than the Income-tax Officer who had jurisdiction over them. The registration of the sale deed on the basis of such a tax clearance certificate, according to Shri Jetley for the Income-tax Department, particularly when the property was under attachment, was void in view of rule 16 of Schedule 11 to the Income-tax Act. Having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rule 16 are clearly attracted. The sale is, thus, void and the Tax Recovery Officer will be entitled to proceed to recover the taxes due from the vendors from the suit property. Since, however, in its writ jurisdiction, this court cannot go into facts which are disputed and there is no material on record justifying the allegations of the Department that the petitioner was in league with the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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