TMI Blog2017 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. - W.P.(MD).No.10885 of 2011, M.P.(MD).Nos.1 and 2 of 2011 - - - Dated:- 29-6-2017 - R. Subramanian, J. For the Petitioner : Mr.P.S.Sundaram For the Respondents : Mrs.S.Srimathy ORDER The challenge in this writ petition is to the order dated 09.08.2011 passed by the second respondent namely, the Tax Recovery Officer in T.R.No.31003 to 31009/TTN/10-11 in and by which, the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been served on a defaulter under rule 2, the defaulter or his representative interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer. Rule 16 (2) reads as follows. (2) Where an Attachment has been made under this Schedule, any private transfer or delivery of the property attached or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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