KESHAV DEO PODDAR Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THE petitioner says that he has purchased the property in question in an auction held by a civil court in execution of a decree obtained by the Punjab National Bank and others against the firm, Babulal Motilal (Execution Case No. 74 of 1953 in O. S. No. 254 of 1952, Smt. Sarbati Devi v. Baboo Lal Moti Lal, on the file of the learned Civil Judge, Aligarh). THE petitioner says that the auction was held on April 29, 1956, and confirmed on May 29, 1956. He says that a sale certificate has been issued to him and that he was put in possession and that thereafter he substantially improved the property by making further constructions. While so, he says, on December 14, 1988, the Tax Recovery Officer issued a citation in a sum of Rs. 14,715 said to be due against the firm, Babulal Motilal, and towards realisation of the said amount, attached the petitioners house aforesaid. THE petitioner says that the said house cannot be proceeded against for recovery of arrears due from the firm. He also says that he filed objections before the Tax Recovery Officer on December 28, 1988, a copy of which has been filed as annexure III to the writ petition.

(2.) THE petitioners grievance is that, without making any enquiry into those objections and without deciding them, the Tax Recovery Officer is proceeding to sell the property.