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2016 (12) TMI 1193 - HC - Income TaxRecovery of tax dues - Public auction of attached property - auction notice published in two newspapers - Held that:- Making a publication in three Dailies, two in Vernacular and one in English cannot be said to be irregular in terms of Rule 54. It is purely within the discretion of the Recovery Officer to effect publication depending upon the nature of property involved. As far as the expense for publication is concerned, statute clearly provides that the defaulter is under obligation to pay all expenses regarding such publication, in terms of Rule 5 of the Second Schedule. Under such circumstances, we find anything wrong in the demand made pursuant to Ext.P12. Learned counsel for the petitioner seeks for a week's time to pay the said amount.It is made clear that on payment of the said amount, the attachment shall be vacated. Once the attachment is vacated, necessary intimation in that regard shall be given by the Department to the Sub Registrar concerned.
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