RAJASTHAN CONSTRUCTION COMPANY Vs. TRO

JUDGEMENT

(1.) BY filing this writ under Article 226 / 227 of Constitution of India, the Assessee seeks to challenge the order dated 12 -1 -1999 passed by TRO (Respondent No. 1) (Annexure P -14) under Rule 11(5) of Second Schedule of Income Tax Act (hereinafter referred to as called the Act). The notice of this writ was issued to Respondents (Revenue). They are served and duly represented.

(2.) HEARD Mr. G.M. Chaphekar, learned senior counsel with Mr. R.T. Thanewala, learned Counsel for the Petitioner and Mr. R.L. Jain, learned senior counsel with Ms. V. Mandlik, learned Counsel for the Respondents.

(3.) THE dispute in substance in this writ centres around an order passed by Tax Recovery Officer under Rule 11(5) of the Second Schedule of Income Tax Act. By impugned order dated 12 -11 - 1987 (Annexure P -7) which purports to be under Rule 11(1) ibid, the Tax Recovery Officer has rejected the objection raised by Petitioner in relation to attachment of House No. 13/4 situated at Dr. R.S. Bhandari Marg, Indore.