V RAJENDRAN Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THE petitioner's grievance is with regard to the proclamation of sale issued in respect of properties which he asserts belong to him, having been acquired from his grandfather and his mother. THE sale was for the purposes of recovery of the arrears of tax due from his father. THE Revenue had attached those properties on October 27, 1974, and had also issued a notice under Rule 2 of Schedule II. THE proclamation of sale, however, was issued only in the month of March, 1996. THE petitioner was not heard before that proclamation was issued and no notice had been given to him.

(2.) THIS court after issuing notice to the respondents in this petition did not prevent the Tax Recovery Officer from proceeding with the sale. The only order that was made was that the confirmation of sale would be stayed till the disposal of the main petition. It is now submitted by counsel for the Revenue that the sale has not been held. It is, therefore, clear that any fresh sale can no longer be possibly held pursuant to a fresh proclamation as no such proclamation can be issued now.