Alternative statutory remedy bars writ challenge to auction sale confirmation of attached property

Writ jurisdiction was declined against confirmation of an auction sale of an attached shop because the attachment pre-dated the society's occupation and the challenge arose only after the auction process. The High Court treated the statutory remedy under Rule 11(6) of the Second Schedule to the Income-tax Act, 1961, as a suit, and regarded that remedy as the appropriate course. On that basis, interference under Article 226 was not entertained and the challenge to the sale confirmation failed.

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Issues: Whether the writ petition challenging the Tax Recovery Officer's order confirming the auction sale of the attached shop should be entertained, and whether the petitioner had an efficacious remedy by suit under the Second Schedule to the Income-tax Act, 1961.

Analysis: The shop had been attached long before the society occupied it, and the challenge arose after the auction process pursuant to the attachment. In these circumstances, interference under Article 226 was declined. The statutory remedy under Rule 11(6) of the Second Schedule to the Income-tax Act, 1961, being by way of suit, was treated as the appropriate remedy.

Conclusion: The writ petition was not entertained and the challenge to the auction sale confirmation failed.

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