1981 (8) TMI 199

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....to be the owner of house No. 118-A, Rasoolabad, in the city of Allahabad. This house appears to have been attached in proceedings for recovery of sales tax dues from the firm M/s. Kisan Oil Mills, Rasoolabad, Allahabad. It appears that there were five partners in this firm-Brij Mohan was one of them. The respondents attached this house under the impression that Brij Mohan was its owner. The petiti....

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.... a person approaches the recovery authority with an objection, stating that he was the owner of the property attached and the defaulter had no interest in it, then the authority was bound to hear the objection and decide it on merit. If the executing authority relies on certain evidence against the objector, the objector should be given an opportunity to correct or contradict it. This view is full....