Garden City Resorts Private Limited vs The Deputy Commissioner Of Income-Tax on 15 February, 2013

[Cites 2, Cited by 13]

Karnataka High Court

Garden City Resorts Private Limited vs The Deputy Commissioner Of Income-Tax on 15 February, 2013

Bench: H.N. Nagamohan Das

                                 1




          IN THE HIGH COURT OF KARNATAKA AT BANGALORE

            DATED THIS THE 15TH DAY OF FEBRUARY, 2013

                             BEFORE

          THE HON'BLE MR. JUSTICE H.N. NAGAMOHAN DAS

           WRIT PETITION Nos. 4756-4757/2013 (T-IT)

BETWEEN :
--------------

GARDEN CITY RESORTS
PRIVATE LIMITED
No. 208, WEST MINISTER
COMPLEX, CUNNINGHAM ROAD
BANGALORE - 560 052
REP. BY ITS DIRECTOR
Sri. M KRISHNA
S/O. LATE MUNISWAMAPPA
HINDU, AGED ABOUT 63 YEARS.               ... PETITIONER

(By Sri. S GANESH SHENOY, ADV.)

AND :
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1.        THE DEPUTY COMMISSIONER
          OF INCOME TAX
          CENTRAL CIRCLE - 2(3)
          CENTRAL REVENUE BUILDING
          ANNEXE, QUEEN'S ROAD
          BANGALORE - 560 001.
                                       2




2.     THE TAX RECOVERY OFFICER
       CENTRAL RANGE - 1, 4TH FLOOR
       CENTRAL REVENUE BUILDING
       ANNEXE, QUEEN'S ROAD
       BANGALORE - 560 001.                      ... RESPONDENTS

(By Sri. K V ARAVIND, ADV.)

                                     ---

     THESE WRIT PETITIONS ARE FILED UNDER
ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA
WITH A PRAYER TO QUASH THE IMPUGNED NOTICE FOR
SETTLING SALE PROCLAMATION BY 2ND RESPONDENT
TAX RECOVERY OFFICER, CENTRAL RANGE - 1,
BANGALORE VIDE ANNEXURE-E DATED 09.01.2013 IN
RELATION TO THE IMMOVABLE PROPERTY REFERRED IN
THE SCHEDULE HERETO AND ETC.

     THESE WRIT PETITIONS COMING ON FOR
PRELIMINARY HEARING B GROUP THIS DAY, THE COURT
PASSED THE FOLLOWING;

                             ORDER

In these writ petitions the petitioner company has prayed for a writ in the nature of certiorari to quash the notice for settling the sale proclamation dated 09.01.2013 - Annexure E and for a writ of mandamus to consider the petitioner's objections dated 18.01.2013 - Annexure F. 3

2. Towards the tax due by the petitioner company the respondents attached the immovable properties belonging to the petitioner. Under the impugned notice Annexure E the respondents want to settle the sale proclamation. The petitioner company filed objections as per Annexure F to confine the sale only in respect of landed properties and not to attach the residential premises. In the meanwhile the petitioner is before this Court. The writ petitions are hereby disposed off directing the respondents to consider the petitioner's objection as per Annexure F dated - 18.01.2013 in accordance with law as expeditiously as possible and in any event not later than four weeks from the date of receipt of copy of this order. Till the consideration of the petitioner's objections as per Annexure F the respondents shall not proceed to sell the properties attached.

Sd/-

JUDGE.

LRS.

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