2006 (10) TMI 85

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....ice Nos.101 and 106 situated in Persepolis Premises at Vashi, Navi Mumbai are the subject matter of this petition. One Mr. K.N.  Marathe who was earlier Director of Emar Hotels is in tax arrears. This hotel is stated to be owning the aforesaid premises which are attached for the tax dues of Mr. K.N. Marathe by issuing an order under section 220(2) of the Income-tax Act. Thereafter, a garnishe....

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....ve-referred Rule 11. This sub-clause (6) reads as follows : "Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in civil court to establish the right which he claims to the property in dispute; but, subject to the result of such suit (if any), the order of the Tax Recovery Officer shall be conclusive." 4. In view of availability of this a....