Dadar Manish Market Co-Operative ... vs Union Of India (Uoi) And Ors.
2003 Latest Caselaw 569 Bom

JUDGMENT

S. H. Kapadia, J.

1. By this petition, Dadar Manish Market Co-operative Society Limited has challenged the order of the Tax Recovery Officer dated March 24, 2003, on the ground that confirmation of auction sale by the Tax Recovery Officer would result in the society being asked to vacate the premises which would cause irreparable loss as the office of the society is situated in the said premises/shop.

2. Respondent No. 5 to the petition was the owner of the shop in question. He is a tax defaulter under the Income-tax Act, 1961, to the tune of Rs. 11,00,00,000 (approximately). The shop in question was attached on February 3, 1995. The attachment was also challenged by respondent No. 5 vide Writ Petition (Lodging) No. 734 of 2002. The High Court directed the shop to be sold. Pursuant to the direction, the auction sale was held. It is important to note that the attachment was levied on February 3, 1995. On March 25, 1999, the shop came to be occupied by the society, i.e., after the attachment under the Income-tax Act.

3. In the circumstances, we are not inclined to interfere in the above petition under article 226 of the Constitution. Secondly, we are also not inclined to interfere because, under rule 11(6) to the Second Schedule of the Income-tax Act, the remedy is by way of a suit. For both the above reasons, we are not inclined to interfere. Hence, the writ petition is rejected.

Accordingly, the above writ petition is disposed of with no order as to costs.