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2022 (5) TMI 373

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..... hing and setting aside the attachment of the land in question qua Survey No. 177/2 admeasuring 4047 sq. meters of Mouje Bodakdev, Taluka Daskroi, which is allegedly have been attached by attachment order dated 16.12.2014 and 2.2.2015 and as published in the Newspaper Public notice on 11.6.2015, under the pretext that the same belongs to Shri Vikas Arvindbhai Shah, though factually the said property is being owned and occupied by the petitioners since the year 2010. B. THIS HONOURABLE COURT may be pleased to issue a writ of mandamus or a writ in the nature of mandamus and/or any other appropriate writ or order, quashing and setting aside the consequential action taken by the Respondent - Mamlatdar in mutating the Entry No.12115 dated 17.2 .....

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..... urnable on 15.02.2022. Direct service is permitted. On the returnable date, notify this matter on top of the Board as the controversy involved appears to be in a narrow compass. 3. We want the respondents Nos.4 and 5 respectively to clarify as regards the title and the ownership of the Non- Agricultural parcel of land situated at Bodakdev, bearing Survey No.177/2 admeasuring 4047 Sq. Mtrs. We would like to understand from the respondents Nos.4 and 5 respectively as to on what basis, the Income Tax Department asserts that the said parcel of land is owned by one Vikas Arvindbhai Shah. We have no idea who is this Vikas Arvindbhai Shah. We would also like to know from the Tax Recovery Officer, Central, Ahmedabad, as to why he has not look .....

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..... ioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question. 7. With the aforesaid, this writ application is disposed of. 8. We leave it open for the writ applicant to come back to this Court in case of any further difficulty. 9. At this stage, Mr. M.R. Bhatt, the learned Senior Counsel appearing for the Revenue seek to clarify that undoubtedly, the Principal Commissioner will look into the matter but the necessary exercise will have to undertaken by the Tax Recovery Officer (TRO). If that be so, the Principal Commissioner may instruct the TRO accordingly. 10. Direct service is permitted. 11. One copy of this order shall also be furnished to Mr. M.R. Bhatt, .....

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