MUNIR AHMED Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this appeal the impugned judgment and order dt. 24th April, 1997, has been challenged and a prayer has been made that the impugned order be quashed. In a petition moved before the learned Single Judge the petitioners claimed that they have purchased the property from the respondent No. 6. That property was attached for recovery of taxes. The petitioners-appellants have challenged the attachment order, as it was absolutely void and contrary to the provisions of the IT Act.

(2.) THE learned Single Judge found that there was an alternative remedy provided under r. 11 of the Second Schedule and the petitioners can file objection before the TRO challenging the attachment. THErefore, the petition was dismissed on the ground that alternative remedy is available and that the petitioners can avail of that remedy. Challenging that impugned judgment and order of the learned Single Judge, this appeal was filed and also a prayer for stay was made. THE Division Bench in its interim order dt. 25th May, 1997, though allowed the Revenue to proceed and consider the objection filed under r. 11 of the Second Schedule, but kept the appeal pending till the outcome of the result of the decision of the TRO after considering the objection of the petitioners.

(3.) WHEN the matter was pending since long there was a direction for considering the objection of the petitioners under r. 11 of the Second Schedule and an order has also been passed by the TRO and communicated to the petitioners-appellants by a covering letter dt. 21st July, 1997.