Law:

Section:

Section 222, read with Schedule II of, the Income-tax Act, 1961 and article 226 of the Constitution of India - Collection of recovery of tax - Certificate proceedings - One 'B', deceased, had transferred his properties to his legal representatives by registered gift deed who, in turn, gifted/sold such property - Petitioner had purchased portion of such property - Depart-ment in a certificate proceeding to recover tax dues from deceased inclu-ded transferred properties held by legal representatives as part of estate of assessee-deceased and issued attachment notices to legal represen-tatives - Petitioner contended that property did not form part of assets of deceased inasmuch as legal representatives became owner of property in their own right prior to attachment and did not hold property as legal representatives - Whether disputes involving question of fact or title in a property could be decided in a writ jurisdiction - Held, no - Whether in instant case, petitioner was to be granted time to file suit and no other order could be passed - Held, yes FACTS One B (since deceased) had transferred some of the properties in favour of the legal representatives during his life time by a registered deed. One of the legal representatives gifted her portion of property in favour of the respondent No. 6 by a registered deed of gift. The department in a certificate proceeding to recover tax dues from the deceased included the transferred properties held by the legal representatives as part of the estate of the deceased and issued attachment notices to the legal representatives. One of the legal representatives had sold her share of property to the petitioner. The petitioner filed objections against attachment before the TRO. The TRO rejected the objections. In the instant writ petition, the petitioner contended that property did not form part of assets of deceased inasmuch as the legal representatives became owners of the property in their own right prior to attachment and did not hold the property as legal representatives. HELD The title in the property in question could not be decided in the writ jurisdiction. Rule 11 of Schedule II of the Rules empowers the TRO to decide…

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