Sunderlal Daga (Decd.) And Another ... vs Tax Recovery Officer And Others on 17 January, 1997
22. Shri Bobde, learned counsel for respondents Nos. 2 to 8, made an attempt to support the order of the Tax Recovery Officer contending that a finding by the Tax Recovery Officer that section 281 of the Act is not attracted as there is no valid transfer by the defaulter would tantamount to a finding that the claimant's possession, if any, is not on their own right. This argument cannot hold good for the simple reason that the scope of the enquiry under rule 11 of the Second Schedule is limited and complicated questions of title cannot be gone into under the said rule. Apart from the same it is the settled position that when an authority is invested with quasi-judicial function under the statute, the said power has to be exercised in the manner provided for in the statute, and the authority has no jurisdiction to depart from the procedure laid down by the said statute.