https://www.taxtmi.com/caselaws?id=15866 Immovable property in the possession of a third party under a prima facie claim of right cannot be sold in tax recovery proceedings for another person's arrears unless the Department establishes that the property belongs to the defaulter and is attachable in law. Here, the property was reserved for a school, the society had open and continuous possession since 1972, and official records supported its occupation, while the Department produced no reliable material showing continued ownership by the defaulter. The High Court held that the Tax Recovery Officer could not validly proceed against the school property, and the recovery action and proposed auction were quashed. en-us Fri, 20 Nov 1998 00:00:00 +0530 Sat, 29 Aug 2009 15:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15866 Immovable property in the possession of a third party under a prima facie claim of right cannot be sold in tax recovery proceedings for another person's arrears unless the Department establishes that the property belongs to the defaulter and is attachable in law. Here, the property was reserved for a school, the society had open and continuous possession since 1972, and official records supported its occupation, while the Department produced no reliable material showing continued ownership by the defaulter. The High Court held that the Tax Recovery Officer could not validly proceed against the school property, and the recovery action and proposed auction were quashed. Case-Laws Income Tax Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15866