9911796707
TMI Blog1985 (2) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... rtiorari from this court to quash the order of the first respondent dated February 16, 1976. The circumstances under which the petitioners have come to this court seeking the said relief are as follows : The petitioners' father, late B. Vedanayagam, was doing business in partnership under the name and style of R. Y. P. V. Nadar & Co., at Colombo, with R. Yesudan Nadar and P. S. Gopalaswami as part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. According to the petitioners, the recovery proceedings have been initiated in respect of the said property on the basis that the petitioners have inherited the same from their father, Vedanayagam, who is said to be the defaulter while in fact the said property has become the property of the petitioners not by inheritance but by a gift deed even in the year 1966 which has been registered as do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that the gift deed having come into existence after the proclamation has been issued regarding the property at the stage of the recovery proceedings even during the lifetime of Vedanayagam, the transaction of gift should be taken to be void and that the recovery proceedings having been initiated even during the lifetime of Vedanayagam, the defaulter, the said proceedings cannot be said to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the tax recovery proceedings are barred under section 231. The validity of such contentions can be investigated by the Tax Recovery Officer under rule 11 of Schedule II which provides that whenever a party pleads that a particular property is not liable to attachment or sale, he can prefer a claim before the Tax Recovery Officer and such a claim has to be investigated by him. The rule also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioners. The petitioners are given three months' time from this date to make their claim before the Tax Recovery Officer. The amount in deposit will be disposed of in accordance with the findings rendered by the Tax Recovery Officer after investigation of the claim to be made by the petitioners. With these observations, the writ petition is dismissed. There will be no order as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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