Law:

Section:

Income tax---Recovery Sale of immovable property by Tax Recovery Officer---Proclamation of sale issued in English and not in language of district of defaulter Not a proper and legal notice of proclamation. JUDGMENT In this petition under Articles 226 and 227 of the Constitution, the petitioner has challenged the validity of the proclamation of sale notice dated October 1, 1975, bearing No. TR. 176/BJP/75 76 (Exh. N.) and also the validity of the sales held on January 29. 1974, March 15, 1974, May 7, 1975, and on September .18, 1975. During the course of the argument, Sri M. S. Padmarajaiah, the learned counsel for the petitioner submitted that the petitioner confines the writ petition only to the validity of the proclamation of sale notice produced as Exh. N. Therefore, it is not necessary to consider the validity of the sales held on January 29, 1974, March 15, 1974. May 7, 1974, and September 18, 1975, by the second respondent. The proclamation of sale notice dated October I, 1975 (Exh. N.) was challenged on the ground that as per rule 52 of Sch. II to the I T. Act, which prescribes the procedure for recovery of tar, the proclamation of sale notice has not been published in the language of the district, and, therefore, the second respondent cannot proceed with the sale on the basis of the notification issued in English. As per the aforesaid rule, whenever immovable property is brought to sale for the recovery o tax by the T.R.O, the proclamation of the intended sale is required to be made also in the…

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