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Ganji Venkateswara Rao vs Deputy Commercial Tax Officer And Ors. on 8 June, 2001 cites

The Tax Recovery Officer Ii, Sadar, ... vs Gangadhar Vishwanath Ranade (Dead) ... on 10 September, 1998

15. The impugned attachments were made admittedly in the purported exercise of power conferred upon the 1st respondent under Section 17-C of the APGST Act read with Section 27 of the Revenue Recovery Act. The provisions of Section 17 of the Revenue Recovery Act clearly and specifically provide that the Recovery Officer would be entitled to sell the property of the defaulter-assessee and any person having claim over the property would have to institute a suit in a Civil Court of competent jurisdiction for the reliefs envisaged in the said Section. The validity of Section 17 of the Revenue Recovery is not assailed before us. Therefore the provisions contained in Section 17 of the Revenue Recovery Act should be given effect to. In that view of the matter, we should state the Judgment of the Apex Court in Gangadhar Viswanath Ranade's case (1 supra) has no application to the facts of the present case. In that case, the Apex Court was considering the provisions of the Income Tax Act and Rule 11 of the II Schedule to the Income Tax and held that wherever the claim of the third party relating to the title to the distraint property arises, the tax recovery officer will necessarily have to get the title adjudicated before a Court of competent civil jurisdiction. In the instant case the recovery proceedings are undertaken under Section 27 of the Revenue Recovery Act read with Section 17-C of the Act and, therefore, the provisions of Section 17 of the Revenue Recovery Act are equally applicable. If the provisions of Section 17 of the Revenue Recovery Act are attracted, it makes abundantly clear that the 1st respondent will have undoubtedly the power to attach the property of even a third party and it is open for the third party, who claims title or interest in the property, to institute a suit in a Civil Court of competent jurisdiction for appropriate reliefs specified in the said Section.
Supreme Court of India Cites 9 - Cited by 44 - S V Manohar - Full Document
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