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2019 (6) TMI 758 - GUJARAT HIGH COURTAttachment of the property the TRO - bonafide purchaser - prohibited and restrained the defaulter assessee from transferring or charging the property in any way - claimed that petitioner has no idea that the property was already attached by the department - HELD THAT:- We inquired with Mr. Mirza, the learned counsel appearing for the writ applicant whether his client has responded to such communication or not. Mr. Mirza, the learned counsel pointed out that his client has not so far responded in any manner to the said communication. We are of the view that if the writ applicant is seeking to rely upon the proviso (i) to Section 281 of the Act, 1961, he needs to point out to the authority concerned that the purchase of the attached property was for adequate consideration and without notice of the pendency of any proceedings against the defaulter assessee under the Act and that too the transfer was before the service of notice under Rule 2 of the second schedule. The writ applicant shall appear before the Tax Recovery Officer, Valsad at the earliest and adduce necessary evidence and also make good his case for discharging the notice/communication dated 27.03.2019 – Annexure-D to this petition. The authority concerned shall hear the writ applicant and pass appropriate order in accordance with law. It is expected by the authority concerned not to take any coercive steps against the writ applicant till the completion of this exercise as directed by this Court.
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