https://www.taxtmi.com/caselaws?id=23485 Section 293 of the Income-tax Act and the Second Schedule, together with Rules 9, 11, 16, 39, 44 and 47 of the Income-tax (Certificate Proceedings) Rules, excluded civil court intervention in disputes arising from certificate recovery proceedings. Claims relating to attachment, sale, delivery of possession, resistance or obstruction had to be pursued through the statutory remedies, except for the narrow civil remedy expressly preserved by the rules. A lease created after notice under Rule 2 did not defeat the recovery process, and the petitioner failed to show a basis to stop delivery of possession to the auction purchaser. The civil suit was therefore not maintainable, and the challenge to eviction failed. en-us Tue, 13 Mar 1990 00:00:00 +0530 Sat, 19 Dec 2009 15:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23485 Section 293 of the Income-tax Act and the Second Schedule, together with Rules 9, 11, 16, 39, 44 and 47 of the Income-tax (Certificate Proceedings) Rules, excluded civil court intervention in disputes arising from certificate recovery proceedings. Claims relating to attachment, sale, delivery of possession, resistance or obstruction had to be pursued through the statutory remedies, except for the narrow civil remedy expressly preserved by the rules. A lease created after notice under Rule 2 did not defeat the recovery process, and the petitioner failed to show a basis to stop delivery of possession to the auction purchaser. The civil suit was therefore not maintainable, and the challenge to eviction failed. Case-Laws Income Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23485