Law: Income Tax Act, 1961

Section: 220

Income-tax---Recovery of tax---Writ---Attachment and sale of property---Aggrieved person can appeal against order of attachment and proclamation of sale--­Writ would not issue to quash order---Indian Income Tax Act, 1961, S.220, Sched. II, R.86---Constitution of India, Art. 226. The petitioner purchased a property after the property had already been attached by the Income-tax Department. On a writ petition against the attachment, dated February 18, 1988, and the proclamation of sale, dated February 26, 1990, by the Department. Held, that the petitioner had the right of appeal under Schedule II, rule 86 of the Income Tax Act, 1961. Since the petitioner had the alternate statutory remedy against the impugned proclamation, the writ petition was not maintainable. JUDGMENT C. M. No. 147 of 1998 in C. W. P: No. 954 of 1990: By this application the petitioner has sought information about the status of demand of the Income-tax Department against respondent No.2. Mr. Jolly, counsel for respondents Nos.1 and 3, has stated at the Bar, on instructions from Mr. Sukhdev Singh, Tax Recovery Officer, Patiala, who is present in Court, that presently the demand against respondent No.2 is Rs.8,27,899. Mr. Jolly further submits that fresh proclamation proposed to be issued will incorporate the revised demand. In view of this statement made by Mr. Jolly this application stands disposed of. C.W.P. No.954 of 1990: The petitioner has sought quashing of the attachment, dated February 18,1988, and the proclamation of sale, dated February 26, 1990, with respect to…

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