Attachment of Property under Tax Recovery provision can be exercised only after finalising the Ownership of the Land in Question: Gujarat HC sets aside Attachment Order [Read Order]

A division bench of the Gujarat High Court, while setting aside the land acquisition order held that attachment of property under the Tax Recovery provision can be exercised only after finalising the ownership of the land in question.

The petitioner, Pravin Talakshibhai Kotakclaimed before the Court to set aside the order of attachment of the land in question qua Survey No. 177/2 dated 16.12.2014 and 2.2.2015by the Tax Recovery Officer (TRO)in which the land is owned and occupied by the petitioners since the year 2010.The petitioner was represented by Rutul P Desai and the respondent was represented by M R Bhatt.

The respondent contended that on the order passed on the principal commissioner of Income Tax will look into the documents on records submitted by the writ petitioner and pass the appropriate order.Thebench noticed that Vikas Arvindbhai Shahwhothe notice was issued by consideredas the owner of the land passed away and the PrincipalCommissioner needs to look into thedocuments produced by the writ applicants.The court observedclear negligence on the part of the respondent while issuing the order of attachment.

The Coram consists of Justice J B Pardiwala and Justice Nisha M Thakore while issuing the writ, directed thePrincipal Commissioner to ascertain the title and possession over the property-in-questionwithin two weeks from the date of receipt of this order. Further, directed the Principal Commissioner to look into alldocuments which are on record and for the attachment of the property-in-question.

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