SHATRUSHALYASINHJI DIGVIJAYSINHJI JADEJA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition has been preferred seeking following reliefs:-

(2.) THE facts in the backdrop of which the controversy arises are that the petitioner, an individual, became liable to make payment to the respondent department, pursuant to various proceedings under the Income Tax Act 1961 (the Act ). Due to paucity of funds the petitioner entered into an agreement on 16/10/1980 with Commissioner of Income Tax, Respondent No. 1 herein, regarding sale of certain plots of land, out of various properties owned by the petitioner in and around the city of Jamnagar. Accordingly vide letter dated 30/9/2004 the petitioner offered Plot Nos. 10 to 12 and 16 to 61 falling within Walkeshwar Nagari, Phase VIII, as per layout plan annexed along with the said communication dated 30/9/2004. The said communication further stated that, 60 % of the realization from auction sale may be retained by the respondent department while 40 % balance of the realization of sale may be paid to the petitioner in terms of agreement dated 16/10/1980 entered into between the parties.

(3.) ACCORDINGLY, on 18/10/2004 "sale Proclamation" was issued by respondent no. 2 in terms of provisions of the Second Schedule to the Act, followed by public advertisement dated 9/3/2005. On 17/3/2005 auction sale was announced, but according to the petitioner, as the same was in relation to a different layout plan, different than the signed layout plan submitted by the petitioner, the petitioner opposed the auction, and accordingly the auction was deferred to 18/3/2005. The petitioner submitted written objections on 18/3/2005. However, on 18/3/2005 respondent no. 2 conducted auction sale of 22 plots out of 35 plots in all, and the balance number of plots were to be put to auction sale on 21/3/2005 as announced on 18/3/2005.