Recovery attachment cannot survive after payment of dues, and a consequential property charge must fall away.

Recovery attachment and any consequential charge on property cannot continue once the dues covered by the impugned notices have been paid and those notices have lost their basis. The attached land was therefore released, and the recovery notices were quashed because the underlying tax liability had been discharged. The separate issue concerning acquisition or compensation was not examined, leaving that question open for pursuit in accordance with law. The long-pending appeal for assessment year 2000-01 was also directed to be decided expeditiously.

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Issues: Whether the impugned attachment notices and the consequential charge over the petitioner's land could survive after the tax liabilities covered by those notices had been paid, and whether the pending appeal for assessment year 2000-01 required expeditious disposal.

Analysis: The admitted position in the reply was that the amounts relating to the notices for the relevant assessment years had been paid. The attachment of the petitioner's land was directly linked to those notices. Once the notices were no longer sustainable on account of payment of the dues, the attachment founded on them could not continue, and the charge created on the property pursuant to those notices also could not survive. The Court did not enter into the separate question of acquisition or compensation, leaving the petitioner to pursue that issue in accordance with law. The long-pending appeal for assessment year 2000-01 was also directed to be taken up and decided expeditiously.

Conclusion: The impugned notices were quashed, the attachment over the petitioner's land stood revoked, and the consequential charge of the Sales Tax Department no longer survived. The pending appeal was directed to be disposed of expeditiously.

Final Conclusion: The writ petition succeeded on the ground that the recovery notices had lost their basis after payment of the concerned dues, and the resulting restraint on the property could not be maintained.

Ratio Decidendi: A recovery attachment and consequential charge on property cannot survive once the dues covered by the impugned notices have been paid and the notices themselves are unsustainable.

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