9911796707
TMI Blog1968 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against proceedings for the recovery of income-tax dues. One Baijnath Prasad was assessed to income-tax. The income-tax dues were not paid. The authorities, therefore, proceeded to recover the arrears of income-tax. A certain house was attached on the footing that it belonged to Baijnath Prasad, defaulter. Baijnath Prasad's grand-father, Baldeo Prasad, filed an objection to the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roclamation makes reference to certain sections of the Zamindari Abolition Act. It has been conceded for the respondents that the present recovery proceeding is governed by the Income-tax Act, 1961 ; and recovery was not permissible under the Zamindari Abolition Act and the Zamindari Abolition Rules. The proper procedure was to proceed under the Second Schedule to the Income-tax Act, 1961. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proclamation. In the present case, sale was held much before the expiry of 30 days from the date of the proclamation. The procedure followed by the authorities contravened rule 55 of the Second Schedule. Rule 11 of the Second Schedule provides for investigation by the Tax Recovery Officer. Sub-rule (1) of rule 11 lays down that if any objection is raised against the attachment, the Tax Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 11 p.m. In the counter-affidavit filed by Ram Kumar, Naib-Tahsildar, it is stated that the hour of the decision was 9 p.m. and not 11 p.m. Be that as it may, it appears that the Collector of Banda acted with unnecessary hurry in reversing the decision of the Additional Collector for postponing the sale. It was difficult to collect bidders at such short notice. The sale was actually held on Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be allowed to stand. Of course, it will be open to the respondents to hold fresh recovery proceedings in accordance with law. If the authorities insist on the sale of the property, it will be open to the petitioner to press his objection to the effect that the property belongs to him and not to the defaulter. The petition is allowed with costs. The auction of the property in question h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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