MUNIR AHMED Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) This is an application filed by the petitioners, inter alia, praying for issuance of a writ in the nature of mandamus commanding respondents Nos. 1 to 4 to withdraw, cancel, recall and rescind the impugned order of attachment of premises Nos. 40A and 40B, Circus Avenue, Calcutta (hereinafter referred to as "the said premises"), issued by respondent No. 4 in Certificate Case Nos. 97/TR-(VII)/15(1) of 1989-90 and 98/TR-(VII)/ 15(1) of 1989-90 and the proclamation of sale dated February 26, 1996, and to forebear from giving any effect or further effect thereto in any manner whatsoever and further to recall and rescind the impugned order dated July 21, 1997, passed by respondent No. 4 and to forebear from giving any further effect thereto and further to refund the amount so collected by them or by their servants or agents from the tenant of the said premises in question and further injunction restraining them from collecting further rent from respondent No. 5.

(2.) The facts of the case briefly are as follows : One Sk. Barkatulla (since deceased) purchased the said premises on March 30, 1963. On January 13, 1966, the said Barkatulla transferred a portion of the said premises in favour of his first wife, Khalida Begum, by a registered deed. On January 18, 1966, another portion of the said premises was transferred in favour of his second wife, Zainab Begum, by a registered deed and on February 15, 1966, the said Barkatulla transferred the remaining portion of the said premises to his third wife, Masihunnessa Begum, by another registered deed.

(3.) On July 1, 1974, the second wife made an oral gift of her portion of the said premises to her minor step-son, Md. Taruq, respondent No. 6 herein and later registered a deed of gift on December 17, 1974. On January 8, 1976, a portion of the said premises was leased out to Syndicate Bank for a period of five months and the lease was renewed twice for further five years consecutively. Income-tax returns were filed by the said Khalida Begum, Zainab Begum and Md. Tarique in respect of the income received by them out of the said properties.