TaxTMI 
TaxTMI 
1994 (3) TMI 6
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....n in respect of site measuring 350 sq. yards adjacent to " house bearing No. 4-8-307 (4-8-2078) opposite R. T. C. bus stand, Gowliguda ", fixing the date of sal e as March 16, 1989, and the time as 11.30 a.m., the venue being Aayakar Bhavan, the premises where the tax recovery office is located. On March 13, 1989, the assessee filed a written representation before the second respondent stating that the appeals preferred against the levy of penalties were coming up for hearing on March 17, 1989, and March 23, 1989, and, therefore, the proposed sale should be adjourned. It appears that the request for adjournment was rejected orally pursuant to which an application was made in writing by the assessee on March 15, 1989, to the Commissioner of ....
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....s of natural justice and the property was sold in violation of the administrative instructions issued by the Board. No reply was given by the Central Board of Direct Taxes to this representation. On July 6, 1992, the petitioner sent another written representation to the Chairman of the Central Board of Direct Taxes requesting him to provide her a further opportunity in regard to her request for setting aside the sale of the property in question. Two more reminders were sent on behalf of the assessee on October 1, 1992 and February 12, 1993, but no replies were received. Ultimately, on February 10, 1993, the second respondent herein, the Tax Recovery Officer, issued a notice to the petitioner calling upon her to give vacant possession of the....
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....The auction notice dated February 18, 1989, clearly mentions " site measuring 350 sq. yards adjacent to house No. 4-8-307 (4 8-2078) opposite R. T. C. Bus Depot, Gowliguda, is proclaimed for sale on March 16, 1989, at 11.30 a.m. " The sale proclamation clearly mentions that what was brought to sale was 350 sq. yards of site adjacent to house No. 4-8-307. Originally, the building and the appurtenant site was known as "Sayeed Manzil". The assessee had purchased 435 sq. yards of land together with room Nos. 278, 278/1, 278/2, 279, 305 and 306 standing thereon. These numbers obviously are municipal numbers referable to the, structures on the land. House No. 4-8-307 was purchased by the petitioner herein under a sale deed dated June 16, 1972. Co....
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....ponement of the auction was not acceded to but that cannot be a ground at this distance of time to set aside the sale itself. The rules contained in Schedule II to the Income-tax Act provide a remedy for setting aside a sale of immovable property on the ground of non-service of notice or material irregularity. Rule 61 says that where immovable property has been sold in execution, the defaulter or any person interested may, within 30 days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale on the ground that notice was not served on the defaulter to pay the arrears or on the ground of a material irregularity, in publishing or conducting the sale. Proviso (a) lays down that no sale shall be set aside on any such....