Gujarat High Court
Gauravbhai Hargovindbhai Dave vs Tax Recovery Officer 4 on 17 December, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/19672/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 19672 of 2018
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GAURAVBHAI HARGOVINDBHAI DAVE
Versus
TAX RECOVERY OFFICER 4
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Appearance:
UMAIDSINGH BHATI(7973) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 17/12/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Umaidsingh Bhati, learned advocate for the petitioner has submitted that in this case a proclamation of sale was issued on 28.11.2018 which was intimated to the petitioner No.1 on 6.12.2018 regarding the auction being fixed on 20.12.2018. It was submitted that no consent of the petitioner was obtained in the matter, and hence, the mandatory time limit as contemplated under rule 55 of the Second Schedule to the Income Tax Act, 1961 has not been complied. It was further submitted that rule 68B of the Second Schedule to the Income Tax Act provides for time limit for sale of attached immovable property and that in this case the demand raised to the extent of Rs.8,79,12,430/- is deemed to have become final and conclusive when the certificate in ITCP-1 was drawn by the Tax Recovery Officer on 14.10.2011. It was submitted that intimation under section 143(1) of the Act is also an order and Page 1 of 2 C/SCA/19672/2018 ORDER that computing a period of three years therefrom, the attached immovable property of the petitioner cannot be put to sale.
2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 19th December, 2018.
Direct service is permitted today.
(HARSHA DEVANI, J) (A. P. THAKER, J) Z.G. SHAIKH Page 2 of 2