2017 (7) TMI 1050

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....No.10885 of 2011, M.P.(MD).Nos.1 and 2 of 2011 - -<br>Income Tax<br>R. Subramanian, J. For the Petitioner : Mr.P.S.Sundaram For the Respondents : Mrs.S.Srimathy ORDER The challenge in this writ petition is to the order dated 09.08.2011 passed by the second respondent namely, the Tax Recovery Officer in T.R.No.31003 to 31009/TTN/10-11 in and by which, the Recovery Officer has declared the sale ....

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.... the defaulter or his representative interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer. Rule 16 (2) reads as follows. (2) Where an Attachment has been made under this Schedule, any private transfer or delivery of the property attached or of any interest therein and any payment to t....