9911796707
TMI Blog1972 (12) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... t petitions is aggrieved by such attachment, as, according to him, the property belongs to him, he having purchased bona fide the attached property for consideration from one of the sharers, after a partition was effected in the family and after allotment was made in such a partition to the sharers in the family. The revenue of course takes up the position that there was no partition at all and that the subsequent theory of alienation by one of the sharers of the family is all a myth. But we are not, however, concerned with the merits in the case of the petitioners. When the attachment was effected by the respondent as Tax Recovery Officer functioning under the Income-tax Act, the petitioner, in each of these cases, filed a claim petition s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it is for the Tax Recovery Officer to act as the statutory functionary under the Act and proceed to recover such arrears. The Tax Recovery Officer can choose one or the other of the modes of recovery specified in section 222 itself. One of such accredited modes prescribed under section 222 itself is attachment and sale of the assessee's immovable property. It is in pursuance of such jurisdiction that the attachment of the immovable properties said to belong to the defaulting assessee has been made in the instant cases. After effecting such an attachment under section 222(1)(b) the Income-tax Officer is to be guided by the various guidelines set out in the Second Schedule to the Act. Inter alia, rules 11, 82, 83, 86 and 87 do have a beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate authority, named therein. It is also useful to refer to the Income-tax (Certificate Proceedings) Rules, 1962, framed by the Central Board of Revenue in exercise of the powers conferred on it under section 295 of the Income-tax Act,1961, and rules 91 and 92 of the Second Schedule to that Act. Rules 62 and 63 of the said rules enable the Tax Recovery Officer, not only to hear a claimant or the witnesses who are subpoenaed on his behalf but also the Income-tax Officer Concerned. All the elements which are essential for a judicial Tribunal to adjudicate on a subject-matter which is brought before it are present in a proceeding before the Tax Recovery Officer. He has all the trappings of a court. He has to act judicially. He has to foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore him with claim petitions. The investigation contemplated in rule 11 is an investigation which is in pari materia with an enquiry usually held by civil courts under Order 21, rule 58, Code of Civil Procedure. As a matter of fact, rule 11(6) of the Second Schedule contemplates that an aggrieved party, in the sense, a person who is not satisfied with the order passed by the Tax Recovery Officer, may institute a suit in a civil court to establish the right which he claims to the property in the suit. This again is a provision, very similar to Order 21, rule 63, Code of Civil Procedure. Having regard to the intention of the legislature and particularly the wide scope of the investigation and the nature of investigation contemplated under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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