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2017 (7) TMI 1050 - HC - Income TaxAttachment of the immovable property and proclamation of attachment - procedure for recovery of tax - Held that:- Impugned order has been passed by the Tax Recovery Officer under Rule 16 (1) and (2). A reading of Rule 16 (1) and (2) would show that the Tax Recovery Officer has no power to declare the alienation as null and void. Accordingly, the impugned order is liable to be quashed and it is quashed. However, it is made clear that the department is at liberty to proceed against the properties of the defaulters which according to the department have been attached on 06.01.1988. It is open to the petitioner to approach the Tax Recovery Officer under Rule 11(1) claiming that this property is not liable for attachment. Once such claim is preferred, it is for the Tax Recovery Officer to adjudicate the sale of the property under Rule 11. If the claim is rejected, the aggrieved party has got a right to move the Civil Court to establish his right. The writ petition is accordingly allowed. Rule nisi is made absolute. However, the right of the department to proceed against the property on the basis of the attachment made on 06.01.1988, is protected with liberty to the petitioner to move the Tax Recovery Officer under Rule 11 seeking adjudication of his claim.
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