Law: Income Tax Rules, 1982

Section: 100,106,111,127,134,141,149,150,152,154, 162(1),167(1),177

Law: Civil Procedure Code (V of 1908)

Section: 12(2)

Law: Income Tax Ordinance, 1979

Section: 93(1)

(a) Income Tax Rules, 1982- -Rr. 100, 111, 134, 177, 149, 150, 152, 154, 162(1) & 167(1),- Income Tax Ordinance (XXXI of 1979) [since repealed], S. 93(1)- Civil Procedure Code (V of 1908), S. 12(2)-Tax defaulter- Attachment and auction of property by tax department-Allegation of fraud-Appellant was adjudged a tax defaulter-Certificate to such effect in terms of subsection (1) of S. 93 of the Income Tax Ordinance, 1979 read with R.100 of the Income Tax Rules, 1982 was issued by the Income Tax Officer to the Tax Recovery Officer (TRO), to effect the recovery, by attachment, arrest and sale of the property of the defaulter/appellant-Show-cause notice was served to the appellant under S. 93(1) of Income Tax Act, 1979 read with R. 162(1) of the Income Tax Rules, 1982-Appellant admitted that he was arrested and he agreed to pay dues in instalments, which commitment he could not adhere to-Appellant was again arrested and produced before the TRO and, in order to earn his release, the appellant disclosed his property and placed the same at the disposal of TRO for the recovery of tax dues in terms of R. 167(1) of Income Tax Rules, 1982-Appellant also authorised the TRO to auction the said property and recover the amount due-Consequently, appellant's property was attached for the second time, in terms of R.137 of the Income Tax Rules, 1982- Attempt made by appellant to obtain stay from civil court failed and the High Court also declined any indulgence to stay the auction- Subject property was auctioned in the year 2001 and respondent was declared the successful bidder-Appellant was fully aware of the auction, but chose not to avail the remedy under Rr. 111, 149 and/or R.150 of Income Tax Rules, 1982, before the hammer was struck down-Appellant belatedly chose to challenge the auction proceedings in the year 2009, and that too in collateral proceedings under S. 12(2), C.P.C.-In terms of scheme of Income Tax Rules, 1982, where no application was made for setting aside the sale of the attached property under R.149 or 150 of the Rules; or where any such application was made and was dismissed, the TRO, in terms of R.152 was obliged, on payment of entire bid amount, to…

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