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1990 (3) TMI 49

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....he legality of recovery proceedings against his property known as "Janki Niwas", D. L. Vaidya Road, Dadar, Bombay-400 028, by the Tax Recovery Officer, G Ward, Bombay, and the proposed sale of the same. It is the case of the petitioner that he purchased the said property bona fide and in good faith for a sum of Rs. 80,000. The negotiations therefor started some time in April, 1980. After making ne....

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....of the said premises. By a letter dated April 26, 1983, exhibit H-1 to the petition, the Tax Recovery Officer, G Ward, Bombay, required the petitioner to inform him whether he had purchased the said property; if so, whether the vendors, Shri K. K. More and others, obtained any clearance certificate from his office and, if so, to furnish a copy thereof. Some correspondence seems to have been excha....

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....tificate was obtained by the vendors by misrepresentation from an Incometax Officer other than the Income-tax Officer who had jurisdiction over them. The registration of the sale deed on the basis of such a tax clearance certificate, according to Shri Jetley for the Income-tax Department, particularly when the property was under attachment, was void in view of rule 16 of Schedule 11 to the Income-....