Section 43 in Income-Tax (Certificate Proceedings) Rules, 1962
43. Resistance or obstruction by bona fide claimant - Where the Tax Recovery Officer is satisfied that the resistance or obstruction was occasioned by any person (other than the defaulter) claiming in good faith to be in possession of the property on his own account or on account of some person other than the defaulter, the Tax Recovery Officer shall make an order dismissing the application.
