SUNIL KUMAR SINGH DEO Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) HEARD. With consent of the counsel for the parties, the matter is heard on merits.

(2.) IN this application under Article 226 of the Constitution of INdia, the petitioner has assailed the order passed by the Tax Recovery Officer, Sambalpur Circle, under Rule 11 of the Second Schedule to the INcome-tax Act, 1961, directing sale of the property under attachment.