2017 (4) TMI 333

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....or the Petitioner Mr. M. Dwivedi with Ms. Shalaka Gujar-Karande for the Respondents ORDER P. C. 1. The petitioner before us claims to be the legal heir of Mrs. Mira S. Agarwal. The deceased was a sole proprietress of M/s. Mira Silk Mills having its factory / registered office at the address mentioned in the cause title. She was the wife of Suresh Chand Agarwal. Suresh Chand was the fat....

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....rn were carried out at this factory premises. Annexure B to this writ petition is relied upon to evidence the death of Mrs. Mira Agarwal on 12th May, 1988. It is stated that after her demise, the petitioner's father Suresh Chand was looking after the affairs of the sole proprietary concern. He was a Power of Attorney holder of the petitioner's mother. Unfortunately, he also expired. Therea....

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....hed in execution and enforcement of the adjudication order passed against the sole proprietary concern. The death of the sole proprietress and her husband having been admitted, the maintainability of the recovery proceedings and the order in that behalf is the only issue before us. 5. It is not seriously disputed by both sides that the issue raised stands answered by a judgment of the Hon'b....

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....39;ble Supreme Court which binds us, we have no alternative, but to allow this writ petition. It is, accordingly, allowed. The attachment order and the warrant in that behalf are set aside. 7. However, we clarify that the Revenue can proceed by taking recourse to ordinary civil law. The Revenue can institute such legal proceedings as are permissible under the general law and upon success therei....