1996 (2) TMI 108

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....e Thomas died and at the time of his death he was in arrears to the Income-tax Department which including the interest roughly works out to Rs. 18,24,500. The Income-tax Department, to realise the said amount, has attached certain immovable properties and by exhibit P-9 notification informed the public that an auction will be conducted in respect of those properties on February 28, 1996. The petit....

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....l file a claim petition before the first respondent claiming the ownership of the land admeasuring 3.50 cents comprised in Sy. No. 10/15-A/2 of Kottayam Village. If such a petition is filed by the petitioner with the first respondent and if the authorities are satisfied about the ownership of the petitioner in respect of that particular portion of the land, the Executive Engineer (Valuation) will ....