NUTANBEN JAGDISH SHAH Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) By way of present petition under Article 226 of the Constitution of India, the petitioner - daughter of the original assessee, who has inherited the property from her mother (wife of the original assessee) has prayed for an appropriate writ, order and/or direction directing the respondent to lift attachment in respect of the subject property.

(2.) It appears that some entry was made in the revenue record with respect to some dues of the original assessee - father of the petitioner Shri Babubhai and in the revenue record the said entry was made somewhere in the year 1979 and thereby the property in question was attached owing to an outstanding demand under section 156 of the Income Tax Act. It is submitted on behalf the petitioner assessee that the original assessee Babubhai expired in the year 1997 and on his death, his widow Savitaben (mother of the petitioner) inherited the said property and that even widow of Babubhai-original assessee also expired in the year 2002. That thereafter, the property in question came to be inherited by the widow of the original assessee to the present petitioner as daughter of the original assessee. That thereafter when the petitioner wanted to dispose of the property by way of charity, she came to know about the entry in the revenue record and with respect to attachment of the property by the Income Tax Department with respect to the alleged dues of the original assessee-father of the petitioner. The petitioner immediately requested the department to inform her about the actual demand and/or any order of attachment. However, the respondent department was unable to inform the petitioner with respect to actual demand payable of tax, penalty, interest, if any, being old one and the order of attachment came to be continued. Hence, the present petitioner has preferred the present petition.

(3.) At the time of admission hearing of the present petition and while admitting the present petition, this Court passed the following order on 6/5/2015 :