9911796707
TMI Blog2022 (10) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... d transfer of the property - HELD THAT:- This Court is unaware as to whether there was any encumbrance registered upon the property. In any event, the fact that the property was under attachment is not in dispute. A copy of the ITCP has been placed on record by the revenue counsel. R3 has filed a counter where she brings to light disputes between the petitioner and R3 in regard to the transfer of the property itself. Thus, the petitioner and R3 would proceed on the basis of their rival claims to the property. In such circumstances, the appropriate remedy is under Rule 11 of the second schedule which sets out the procedure for recovery of tax - Hence, it is for the TRO to look into the claim of ownership of the property and, in fact, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (in short Act ) and had suffered an order of assessment dated 28.10.2010 for assessment year 2008-09 that has resulted in a demand of Rs.20,69,529/-. The order of assessment has attained finality and the amount remains outstanding thus far. 3. Notice of demand dated 30.05.2011was sent by R2/the Tax Recovery Officer (TRO) under Rule 2 of the second schedule to the Act and thereafter an order of attachment was made of 50% of the share of R3 in the property in question. According to the revenue, the claim of the petitioner that the property in question has been sold to him is in direct contravention to the statutory provisions as well as the Rules, seeing as there was an attachment of the property that was validly made, subsisting at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be made where the Tax Recovery Officer considers that the claim or objection was designedly or unnecessarily delayed. (2) Where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit. (3) The claimant or objector must adduce evidence to show that- (a) (in the case of immovable property) at the date of the service of the notice issued under this Schedule to pay the arrears, or (b) (in the case of movable property) at the date of the attachment, he had some interest in, or was possessed of, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hip of the property and, in fact, the impugned communication, a mere notice, is precisely to such effect. Learned counsel for the petitioner would express apprehension that the TRO has pre-determined the issue, since at paragraph 2 he proceeds on the basis that the transfer had taken place for inadequate consideration, and when there were tax arrears. 9. The apprehension expressed by petitioner may be allayed by directing R2 to approach the matter with an open mind, hear the petitioner and R3 by issuance of prior notice, take their submissions into account and passing an order thereafter, in accordance with law and bearing in mind all relevant rules in this regard. 10. This Writ Petition is dismissed though with the directions as abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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