https://www.taxtmi.com/caselaws?id=15009 A transfer of leasehold interest made while income-tax recovery proceedings were pending, and before service of notice under rule 2 of the Second Schedule, was treated as void against the revenue under section 281. The Court treated section 281 as declaratory during pending proceedings and after completion of assessment but before service of the recovery notice, so the Tax Recovery Officer did not need a prior civil court declaration to proceed. The transferee's proper remedy was a civil suit under rule 11(6) of the Second Schedule to establish title, and a writ challenge to the recovery action was not maintainable. en-us Tue, 16 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15009 A transfer of leasehold interest made while income-tax recovery proceedings were pending, and before service of notice under rule 2 of the Second Schedule, was treated as void against the revenue under section 281. The Court treated section 281 as declaratory during pending proceedings and after completion of assessment but before service of the recovery notice, so the Tax Recovery Officer did not need a prior civil court declaration to proceed. The transferee's proper remedy was a civil suit under rule 11(6) of the Second Schedule to establish title, and a writ challenge to the recovery action was not maintainable. Case-Laws Income Tax Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15009