https://www.taxtmi.com/caselaws?id=15309 The court dismissed the petition by the legal representative challenging the sale proclamation for tax arrears recovery. The court emphasized the need to establish ownership in a civil court and upheld that the defaulter, not his sons, should challenge the proceedings. The petitioner's objections were deemed insufficient as they focused on ownership rather than property identification, and raising new issues without legal standing was not allowed. The court emphasized adherence to legal procedures and denied the petition, citing lack of merit and refusing costs. en-us Tue, 16 Mar 1999 00:00:00 +0530 Tue, 04 Aug 2009 16:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15309 The court dismissed the petition by the legal representative challenging the sale proclamation for tax arrears recovery. The court emphasized the need to establish ownership in a civil court and upheld that the defaulter, not his sons, should challenge the proceedings. The petitioner's objections were deemed insufficient as they focused on ownership rather than property identification, and raising new issues without legal standing was not allowed. The court emphasized adherence to legal procedures and denied the petition, citing lack of merit and refusing costs. Case-Laws Income Tax Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15309