9911796707
TMI Blog1999 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 1985. This attachment order was against Marimuthu Reddiar alone. The property which is described as attached is as follows : "dwelling house at Thalatheru, Karaikal." Nothing happened thereafter till August 19, 1989, when for the first time the Department sent a notice for settling the sale proclamation to the defaulter, Marimuthu Reddiar. On the basis of this notice. however, the present petitioner Natarajan and probably his brother also, viz., Arunachalam, work up and sent a communication dated October 4, 1989. Before we advert to the objections raised, it would be better to see the description of the property given in this settling notice. The properties were described as follows : (1) Dwelling house at Thalatheru, Karaikal. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 2 of the letter dated November 9, 1989, it is suggested by the Tax Recovery Officer that there was no proof furnished regarding the ownership of the petitioner and also the certificates for payment of property tax were inadequate proof. In this paragraph, certain additional information regarding the title deeds, etc., was sought from the petitioner's brother, Arunachalam, and he was directed to put these details before the Tax Recovery Officer before November 27, 1989. It seems that the petitioner's brother acted immediately and sent a letter on November 20, 1989, suggesting that he required time to collect the proofs. A proclamation of sale came to be issued on December 8, 1989, in respect of the property of Marimuthu Reddiar. The prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he defaulter had admitted the said house property in question as his own, in his income-tax returns filed before the Income-tax Officer, Nagapattinam. He further records the finding in paragarph 10 that Mr. M. Arunachalam and Mr. M. Natarajan have not filed all the relevant details which have been called for in this office letter cited under reference No. 1 and ultimately he has written a finding in paragraph 11 that the petitioner and his brother, Arunachalam have not proved their absolute ownership over the said property beyond doubt. As a sequel to the order in the last paragraph, the Tax Recovery Officer interestingly observes that if the petitioner has any further evidence and proof in support of his claim, he could file the same by Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides for filing a suit in the civil court to establish the right. Learned counsel was fair enough to admit that no such suit was ever filed even till today. Learned counsel invited my attention to the two grounds on which the sale proclamation dated December 8, 1989, has been challenged. I have already pointed out that the final order under rule 11 has not been challenged, but what is challenged in the petition is only the sale proclamation dated December 8, 1989. The two grounds mentioned in the petition, particularly at paragraph 13 are as follows : (a) It does not relate to a property that has been attached but relates to a property that has not been attached. (b) It relates to a property which does not belong to the defaulter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in rule 11(6). Therefore, the petitioner cannot be allowed to suggest before the court that the property in fact belonged to the petitioner and not to Marimuthu Reddiar. Learned counsel then chooses to go to the other aspect of the sale proclamation and challenges it on the technical ground that in fact the property which was attached is not being put to sale. I have already described the property as described in the attachment order as also as described in the proclamation, settlement notice and the final proclamation. I am afraid the challenge to the proclamation cannot be made at the instance of the present petitioner because the attachment order was passed not against the petitioner, but against Marimuthu Reddiar. So also the sett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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