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Issues: (i) whether the Rectification Application filed by the petitioner ought to be heard and decided expeditiously by the tax authorities; and (ii) whether interim protection should be granted against the attachment notice and proposed sale of the attached property.
Issue (i): whether the Rectification Application filed by the petitioner ought to be heard and decided expeditiously by the tax authorities.
Analysis: The Rectification Application remained pending despite the earlier direction requiring it to be considered first. The Court noted that the authorities were entitled to call for the necessary documents and to decide the application in accordance with law. The Court also recorded that the petitioner had agreed to remain present before the authorities on the date fixed for hearing, and therefore a time-bound consideration of the rectification request was warranted.
Conclusion: The Rectification Application must be heard and decided expeditiously by the competent authorities.
Issue (ii): whether interim protection should be granted against the attachment notice and proposed sale of the attached property.
Analysis: The Court noted that the petitioner was not in a position to deposit the amount stated by the revenue authorities. In those circumstances, the Court declined to interfere with the attachment notice or with the proposed auction sale, leaving the recovery process undisturbed pending the decision on rectification.
Conclusion: No stay was granted against the attachment notice or the proposed sale.
Final Conclusion: The writ petition was disposed of by directing an expeditious decision on the pending rectification proceedings, while declining interim relief against recovery and sale measures.
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