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of <h1>Court Orders Property De-sealed in 30 Days, Confirms Petitioner's Ownership; Income Tax Dept. Not Involved in Process.</h1> <h3>Mrs. S. Pushpa Versus The Official Liquidator, The Assistant Commissioner of Income Tax Circle-I, Mr. M. Sekar</h3> Mrs. S. Pushpa Versus The Official Liquidator, The Assistant Commissioner of Income Tax Circle-I, Mr. M. Sekar - TMI Issues involved:The issues involved in the judgment are ownership dispute over a sealed property, liquidation proceedings against a company, wrongful sealing of property by the Official Liquidator, and the need to de-seal the property.Ownership Dispute:The petitioner filed a Writ Petition seeking a mandamus to direct the respondents to consider their representation and de-seal a property in Salem. The petitioner claimed ownership of the property, which was leased to a company that went into liquidation. The Official Liquidator sealed the property without verifying the title, prompting the petitioner to seek relief through the court.Official Liquidator's Position:The Deputy Official Liquidator acknowledged the mistake in sealing the property, as it actually belonged to the petitioner. They assured the court that the Official Liquidator would vacate the premises but requested sufficient time to do so.Income Tax Department's Involvement:The Income Tax Department mistakenly included the petitioner's property in the assets of the liquidated company. The Official Liquidator required certain documents seized by the Income Tax Officials. However, the court determined that the Income Tax Department had no role in the de-sealing of the property, directing the Official Liquidator to vacate the premises.Judgment:The High Court directed the Official Liquidator to consider the petitioner's representation and de-seal the property within 30 days. The Official Liquidator was also instructed to retrieve all relevant documents and equipment from the premises and hand over the vacant property to the petitioner. No costs were awarded in the matter.
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