NITABEN HARISHBHAI SHAH Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) By way of this petition under Art. 226 of the Constitution of India, the petitioner has prayed for appropriate writ, order and/or direction to quash and set aside the impugned order dated 28/9/2015 passed by the respondent No.1 in respect of the property situated at 4/A, Golden Tulip Bungalow, Near Old Manekbaug Octroi Naka, Satellite, Ahmedabad (hereinafter referred to as "the property in question"), by which the Recovery Officer has declared sale of the aforesaid property in question in favour of the petitioner as null and void under Second Schedule to Rule 16 of the Income Tax Act, 1961.

(2.) It appears that a sum of Rs.45,94,236.00 was due and payable by the original assessee ? Mr. Harish F. Shah in respect of Certificate bearing No.TRO. Central-II/RC/-4/04/05 dated 16/12/2004 and the interest payable under section 220(2) of the Income Tax Act, 1961. A prohibitory order came to be passed on 4/1/2005 in respect of the property in question of the original assessee in exercise of power under Rule 48 of the Second Schedule to the Income Tax Act, 1961. Thus, an order of attachment of the property in question came to be passed vide order dated 4/1/2005.

(3.) Mr. S.N. Soparkar, learned Senior Advocate has appeared with Mr. Manav Mehta, learned advocate, on behalf of the petitioner. Mr. Manish Bhatt, learned Senior Advocate has appeared on behalf of the respondent No.1 ? Revenue and Mr. Hardik Soni, learned Assistant Government Pleader has appeared on behalf of the respondent No.2.