M NEELAKANTAN Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS is a case, in which the appellants have failed to comply with Clause (b) of the proviso to Rule 61 of the Second Schedule to the Income-tax Act, 1961, relating to procedure for recovery of tax (hereinafter referred to as "the rules of the Second Schedule"). The house property bearing door No. 15, Kanda Filial Street, now known as Kandan Street, Chetpet, Madras-31, belonging to the late M. Natesan was attached and sold in public auction on April 26, 1985, towards the realisation of the tax arrears of the aforesaid late M. Natesan. The widow of the late M. Natesan filed an application under Rule 61 of the rules of the Second Schedule for setting aside the sale. However, she did not deposit the amount recoverable from her late husband, M. Natesan, in the execution of the certificate. Therefore, the application was rejected by the Tax Recovery Officer-V, Madras, in his proceedings T. R. No. 3020 of 1972-73, dated June 13, 1985. Hence, she approached this court in W. P. No, 7088 of 1985 (see [1996] 218 ITR 518), under Article 226 of the Constitution, challenging the aforesaid order of the Tax Recovery Officer.

(2.) DURING the pendency of the writ petition, the petitioner, Devaki Ammal died. Therefore, the appellants herein were brought on record as her legal representatives.