2019 (6) TMI 758

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....ashing and setting aside the communication dated 27.03.2019 issued by the respondent No.2 to the present petitioner; (C) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to restrain the respondents more particularly respondent No.2 from implementing the communication dated 27.03.2019; (D) Your Lordships may be pleased to grant such other and further relief/s that may be deemed fit and proper in the interest of justice." 2. The subject matter of challenge in this writ application is the communication dated 27.03.2019 - Annexure-D to this petition addressed by the Tax Recovery Officer, Valsad to the writ applicant. The communication reads thus : "No:VLS/TRO/AAS/2018-19....

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....t is a notice to all concerned so that any person who accepts a private transfer of the property by defaulter after an attachment cannot plead that he had no knowledge of attachment. Therefore, you are hereby ordered to vacant the above mentioned property in favour of TRO, Valsad before 10/04/2019. Your cooperation in this regard is highly solicited. (Mukesh Kumar) Tax Recovery Officer, Valsad" 3. It appears from the materials on record that the writ applicant purchased immovable property in the form of Office Nos.36-37 situated on the 2nd Floor of Sahara Market, Imran Nagar, Vapi from one Shri Aziz Ahmed Shaikh. The Income Tax Department is to recover a huge amount from Shri Aziz Ahmed Shaikh towards tax liabi....

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....claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the said proceeding or otherwise : Provided that such charge or transfer shall not be void if it is made- (i) For adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice of such tax or other sum payable by the assessee; or (ii) With the previous permission of the Assessing Officer. (2) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value. Explanation. - In this section, "assets" means land, ....