VISHWANATH AGARWALA Vs. TAX RECOVERY OFFICER-I

JUDGEMENT

(1.) THE instant writ petition is directed against an order dated 6 -8 -2007 passed by the Tax Recovery Officer -I, Hooghly (hereinafter referred to as 'the TRO') under Rule 11(6) of the Second Schedule to the Income -tax Act, 1961.

(2.) THE impugned order dated 6 -8 -2007 is in respect of sale of an immovable property situated at 13, Kalipukur Road, Sheoraphully, Hooghly, by auction by the TRO to recover the income -tax dues of Late Dwarka Prasad Agarwala, said to be father of the present writ petitioner, for the assessment years 1959 -60 and 1961 -62.

(3.) ACCORDING to the writ petitioner, his mother, Late Panna Bai, purchased the property from one, Dwip Chand Ghosh, on 13 -3 -1946 for a sum of Rs. 20,000 out of her Stridhan. It has been further stated that the name of Late Panna Bai was also registered with the Baidyabati Municipality Assessment List for the year 1951 -52 as the owner of the aforesaid premises. From the writ petition it also appears that at that point of time she was the partner of M/s. Hari Prasad Agarwala & Co. and operated her business from the said premises.