1981 (8) TMI 199

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..... een attached in proceedings for recovery of sales tax dues from the firm M/s. Kisan Oil Mills, Rasoolabad, Allahabad. It appears that there were five partners in this firm-Brij Mohan was one of them. The respondents attached this house under the impression that Brij Mohan was its owner. The petitioner claimed that she was the owner and Brij Mohan had no interest in it. She filed an objection befor .....

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..... perty attached and the defaulter had no interest in it, then the authority was bound to hear the objection and decide it on merit. If the executing authority relies on certain evidence against the objector, the objector should be given an opportunity to correct or contradict it. This view is fully applicable to the facts of the present case. The Additional Collector who was conducting the sale pro .....

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