Recovery from third-party property barred where the deceased dealer had no title or interest in the immovable property.

Revenue authorities could not recover a deceased dealer's dues from immovable property where they failed to show any right, title or interest of the dealer in that property. The departmental record itself stated that the property belonged to the writ applicant, that the deceased was not the owner, and that no government proceedings were required against it, which led to cancellation of the encumbrance entry. As the property was not part of the deceased's estate, the charge over it could not be sustained and recovery against that property was impermissible.

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Issues: Whether the revenue authorities could recover the dues of a deceased dealer from immovable property that was not shown to be part of the deceased's estate and whether the charge/encumbrance created over such property could be sustained.

Analysis: The Department was unable to produce any cogent material to show that the deceased dealer had any right, title or interest in the property. The contemporaneous departmental communication itself recorded that the property belonged to the writ applicant, that the deceased was not the owner, and that no government proceedings were required against the property, leading to cancellation of the encumbrance entry. In these circumstances, recovery of the deceased dealer's dues from the property in question was impermissible, since the property was not the estate of the deceased.

Conclusion: The charge on the property could not be sustained and the revenue authorities were not entitled to recover the dues of the deceased dealer from that property.

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