K NATARAJAN Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS petition is by the legal representative of one Marimuthu Reddiaf, who was the original assessee and a defaulter. Marimuthu Reddiar has three sons. They are (1) Natarajan, (2) Arunachalam, and (3) Shanmugam. There were arrears of income-tax against the said Marimuthu Reddiar and, therefore, the Department proceeded for recovery of the arrears by resorting to the sale of the immovable property of the defaulter and issued an order of attachment on January 8, 1985. THIS attachment order was against Marimuthu Reddiar alone. The property which is described as attached is as follows :

(2.) NOTHING happened thereafter till August 19, 1989, when for the first time the Department sent a notice for settling the sale proclamation to the defaulter, Marimuthu Reddiar. On the basis of this notice, however, the present petitioner Natarajan and probably his brother also, viz., Arunachalam, woke up and sent a communication dated October 4, 1989. Before we advert to the objections raised, it would be better to see the description of the property given in this settling notice. The properties were described as follows :

(3.) LEARNED counsel relies on both these grounds in support of the petitioner.