TaxTMI 
TaxTMI 
1994 (9) TMI 18
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....writ. It appears that the house in question stands recorded in the ownership of the petitioner's wife, who is a defaulter in the payment of tax. The respondent apprehending that the house may be transferred so that the recovery of tax may be avoided, has provisionally attached the said house. A copy of the attachment order having been served on the petitioner, he claimed that the attachment was illegal inasmuch as he was in possession of the house and that he is also the owner thereof. Since this objection needed investigation, the respondent directed the petitioner to produce documentary evidence of his ownership. The case of the petitioner is that the respondent cannot go into the question of ownership of the property and his jurisdictio....
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.... the defaulter or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him or that, being in the possession of the defaulter at the said date, it was so in his possession not on his own account or as his own property, but on account of or in trust for some other person, or partly on his own account and partly on account of some other person. This would, therefore, clarify that the word "possession" used in sub-rule (3) has to be "possession of the claimant or objector in his own right and not in trust for or on behalf of the defaulter". Therefore, the broad submission that only possession has to be seen and nothing else, as canvassed by learned counsel in the instant case, cannot be accepted. The su....