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2016 (9) TMI 153 - MADRAS HIGH COURTAttachment orders - recovery proceedings - Held that:- The petitioner has raised an objection to the attachment of the subject-property. In such circumstances, it has to be seen as to what has to be done by the Tax Recovery Officer. Rule 11 of the Rules provides for the procedure to be adopted by the Tax Recovery Officer and he is required to investigate the claim or objection. Therefore, it is incumbent upon the first respondent to take note of the objection raised by the petitioner, vide representation dated 26.07.2016 and proceed to investigate into the matter. One another issue, which would also fall for consideration of the first respondent is with regard to the property, which has been mentioned by the petitioner in the representation, said to be belong to another partner of the firm. Therefore, under the scheme and the Rules, the first respondent is bound to take note of the petitioner's objection and proceed in accordance with Rule 11 of the Rules, by investigating into the objection. Writ petition stands disposed of, by directing the first respondent to investigate the claim / objection made by the petitioner, dated 26.07.2016, on merits and in accordance with law, after affording an opportunity of personal hearing, and pass orders within a period of eight weeks from the date of receipt of a copy of this order. It is needless to state that the petitioner should cooperate in the process of investigation and if any details or documents are called for by the first respondent, the same shall be produced by the petitioner.
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