Tax recovery attachment objections require a subsisting interest on the attachment date; third parties cannot challenge notice on the defaulter.

A mortgagee bank objecting to tax recovery attachment must show a subsisting interest in the property on the deemed date of attachment under the Second Schedule. Rule 2 starts recovery against the defaulter, and attachment relates back to the date of service of notice under that rule. A third-party objector cannot demand proof of valid service on the defaulter or attack the regularity of those proceedings where the defaulter itself raised no objection. Any challenge to notice validity must be taken under rule 11(6), not through writ proceedings.

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Issues: Whether a mortgagee bank, objecting under the tax recovery provisions, could challenge the validity of notice served on the defaulter and resist attachment of the mortgaged property when it had no subsisting interest on the deemed date of attachment.

Analysis: Rule 2 of the Second Schedule initiates recovery proceedings against the defaulter, and the attachment relates back to the date on which notice under that rule is served. Under rule 11, an objector must establish an interest in the attached property on the date of attachment. The bank's interest arose only after the deemed date of attachment, because the notice had already been served on the defaulter earlier. A third party objector cannot insist that the Tax Recovery Officer prove the validity of service on the defaulter, nor can it assail the regularity of those proceedings when the defaulter itself did not object. Any challenge to the validity of the notice had to be pursued in the manner provided by rule 11(6), not by writ proceedings.

Conclusion: The bank could not maintain the objection, and the attachment was not open to challenge on the facts found. The petition failed.

Final Conclusion: The order confirms that a third-party objector under the tax recovery schedule must show a subsisting interest on the relevant attachment date and cannot invoke writ jurisdiction to question the notice served on the defaulter.

Ratio Decidendi: A third-party objector to tax recovery attachment cannot challenge the validity of notice served on the defaulter and must establish an interest in the property on the deemed date of attachment; failure to do so defeats the objection.

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