VIJAY KUMAR RUIA Vs. COMMISSIONER INCOME TAX KANPUR

JUDGEMENT

(1.) Challenging the order dated October 5, 2000 (annexure 9 to the writ petition) passed by the Commissioner of Income-tax, Kanpur, the Petitioner has prayed for issuance of a writ of certiorari quashing the same and a writ of mandamus directing Respondent No. 1 to decide the Petitioner's appeal on the merits within a time bound period. A further prayer has also been made for quashing confirmation of the auction sale and the sale certificate both dated April 25, 1988.

(2.) A portion of the immovable property, plot No. 80/87, Latouche Road, Kanpur was put to auction for realisation of certain income-tax dues outstanding in the name of Smt. Indramani Singhania. The auction was conducted on March 22, 1988. Respondent No. 3 was the highest bidder. The auction was confirmed by the Tax Recovery Officer vide order dated April 25, 1988 and a certificate of sale in favour of the auction purchaser, Respondent No. 3 was issued on the same day. One Gobind Ram Tibrewal who was one of the executors of the will of Smt. Indramani Singhania preferred an appeal purporting to be under Rule 86 of Schedule II to the Income-tax Act (hereinafter referred to as the Act) before the Commissioner of Income-tax, Kanpur. On the death of Gobind Ram Tibrewal the Petitioner continued with the appeal being the administrator of the estate of the late Smt. Indramani Singhania appointed by the High Court vide order dated May 2, 1996 in a Testamentary Case No. 12 of 1980 and thereafter as a residuary legatee to the estate of the aforesaid deceased under the order dated January 4, 2000 of the High Court. The said appeal has been dismissed as not maintainable and being barred by time.

(3.) Aggrieved, the Petitioner has invoked the writ jurisdiction of this Court.