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2011 (2) TMI 842 - BOMBAY HIGH COURTRecovery of tax arrears of the late H. N. Sharma from the petitioners from the legal heirs of the deceased.- Held that:- when the case involves disputed questions of fact warranting appreciation of evidence, this court is expected not to enter into that territory. decided against Assessee. - if the alternative remedy is available to the petitioners, we do not propose to deal with the matter on the merits. We leave the petitioners to their remedy provided in the statute. Non-joinder of necessary party - It is not in dispute that the property is owned by M/s. Ekta Trust. The said trust is neither the petitioner nor arrayed as party respondent. The said title holder of the attached property is not before the court. The said trust has neither raised any objection to the attachment nor challenged the action of the Department. The petition is filed by Mr. Sagar and Mr. Vishal Sharma. Mr. Gagan Sharma, the third beneficiary is neither a petitioner nor arrayed as party respondent. - held that:- even if it is assumed that the writ petition was maintainable at the instance of the beneficiaries, then each of them is beneficiary of the one-third undivided share in the attached properties. If only two persons having the two-third share are challenging the order and the third person having one-third share is not challenging the impugned order or he is not even before the court as party respondent, then the impugned order becomes final and conclusive so far as the 1/3rd interest of the third beneficiary (Mr. Gagan Sharma) is concerned. In this scenario, in our considered opinion, this petition cannot be entertained at the instance of only two joint beneficiaries, especially, in the absence of the third joint beneficiary.
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