(1.) This writ petition has been filed challenging the impugned notice of attachment issued by the 2nd respondent dtd. 24/12/2024 by attaching the property belonging to the petitioner for recovery of dues.
(2.) The case of the petitioner is that she is the absolute owner of the subject property by virtue of a registered sale deed dtd. 10/7/2006 registered as D.No.1574/2006. The further case of the petitioner is that patta was also issued in her name.
(3.) The grievance of the petitioner is that a demand notice came to be issued by the 2nd respondent under the Tamil Nadu Revenue Recovery Act, 1864 [hereinafter referred to as 'the Act']. The impugned attachment notice was also issued to attach the property belonging to the petitioner towards the arrears of penalty recoverable from the husband of the petitioner under the Mines and Minerals (Development & Regulation) Act, 1957.