MANKSIA EXIM PVT LTD Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) In this writ application the petitioner has challenged an order of attachment dated 17th March, 2011, whereby the Recovery Officer has purported to attach the movable goods of the tenant of Premises No. 7, Rabindra Sarani, Calcutta - 700 001, that is the petitioner, on the ground that Certificate debtor is no more. Since the issues involved in this writ application are mainly issues of law, that is the validity of the notice impugned, this Court does not deem it necessary to call for affidavits. It is patently clear from the impugned notice that the Recovery Officer has proceeded on the basis that movable goods attached are those of the tenant, M/s. Manksia Exim Pvt. Ltd. and its Director, Mr. Navneet Agarwal. The goods of the tenant have been attached because the certificate debtor is no more.

(2.) It appears that certificate proceedings were initiated against Sri Radha Kishan Goenka and Sri Dipak Goenka, partners of M/s. Universal Enterprises pursuant to which the Recovery Officer issued an order of attachment dated 17th March, 2011, which is impugned in this writ petition.

(3.) On the face of the impugned order, the movable goods of the tenant at premises no. 7, Rabindra Sarani, First Floor, Calcutta - 700001 have been attached and kept under lock and key because the defaulting assessee was no more. It is not understood how the movable goods of a tenant could be attached to realise the dues of a defaulting assessee.