Law:

Section:

Section 222, read with rule 11 to the Second Schedule, of the Income-tax Act, 1961 - Collection and recovery of tax - Certificate proceedings - Tax Recovery Officer ordered attachment of a shop owned by respondent No. 5 on account of default in payment of tax - Meanwhile, said shop was occupied by petitioner-society - Thereafter, in pursuance of order of High Court, an auction-sale was held - On writ, petitioner challenged order of Tax Recovery Officer on ground that confirmation of auction sale would result in society being asked to vacate premises which would cause irreparable loss - Whether in view of fact that shop was occupied by society after attachment under Act and that as per rule 11(6) to Second Schedule, remedy is by way of suit, impugned order could not be interfered with under article 226 - Held, yes R.K. Kulkarni and C.N. Vardhman for the Petitioner. R.V. Desai, P.S. Jetly, L.S. Shetty and Kirit Mody for the Respondent. JUDGMENT S.H. Kapadia, J. - By this petition, Dadar Manish Market Co-operative Society Ltd. has challenged the order of the Tax Recover 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…

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