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Petitioner Must File Claim with Tax Recovery Officer u/r 11, Not Maintainable via Writ Petition, for Property Attachment.

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....Recovery proceedings u/s 222 - petitioner is purchaser of properties who is not an assessee in default - If the petitioner's claim is that the property is not liable for such attachment, then he has to make a claim before the TRO under Rule 11 under the 2nd Schedule - writ is not maintainable....

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