TMI Blog2021 (2) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... is his self acquired property - HELD THAT:- Let Notice be issued to the respondents, returnable on 09.03.2021. Mr. Kathiriya, the learned AGP waives service of Notice for the State Respondents. Mr. Kathiriya shall file reply prima facie pointing out that the materials on record indicate that the immovable property in question is the estate of the deceased. - R/SPECIAL CIVIL APPLICATION NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely, the liability of around ₹ 1,53,00,000/- (Rupees One Crore Fifty Three Lakhs) came to be fixed upon the father of the writ applicant. The father of the writ applicant passed away on 20.08.2014. The Department now wants the writ applicant being the son of the original assessee to discharge this liability of ₹ 1,53,00,000/-. For this purpose, the Department has invoked Section 57 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid or is assessed after his death. 3. It is the case of the Department that it proceeded to attach the immovable property in question as it is the estate of the deceased (original assessee). On the other hand, the case of the writ applicant is that, it is not the estate of his deceased father, but it is his self acquired property. 4. Let Notice be issued to the respondents, returnable on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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