GEETA DEVI Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri Om Prakash Lohia, learned counsel for the petitioner and Sri S.P. Kesharwani, learned standing counsel.

(2.) By this writ petition, the petitioner has prayed for a mandamus against the respondents that they shall not attach and auction the property house no. 987, ward no. 13, Katra, Gursain district Jhansi in pursuant to recovery of arrears of Sales Tax/Trade Tax in the name of M/s Gayatri Traders.

(3.) The facts of the case as given in the writ petition are: petitioner claims to be sole owner of property house no. 987, ward no. 12, Katra Gursain, district Jhansi and has filed extract of the house assessment dated 7th September, 2002 for the period 1st April, 1996 to 31st March, 2001. It is stated that earlier Smt. Gayatri Devi, who is proprietor of M/s Gayatri Traders, was the owner of house no. 987. It is stated that attachment and auction notices have been issued by respondent no. 2 for house no. 987 copy of which have been filed as Annexure -3 and 4 to the writ petition. The aforesaid attachment notice shows that house has been attached for realization of trade tax dues from 1993-94 to 1995-96 in consequence of which house was attached. Annexure-4 further mentions that according to record of Nagar Palika, house was in the ownership of Smt. Gayatri Devi prior to 25th March, 1996. Sale proclamation has also been issued for the aforesaid house.