1990 (3) TMI 49

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....of India, the petitioner challenged the 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....

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.... of "Hotel Amita" on the third floor 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 ....

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....ttachment. Further, the tax clearance certificate 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....

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....ndors. In the facts of the case, in my judgment, the provisions of rule 16 are clearly attracted. The sale is, thus, void and the Tax Recovery Officer will be entitled to proceed to recover the taxes due from the vendors from the suit property. Since, however, in its writ jurisdiction, this court cannot go into facts which are disputed and there is no material on record justifying the allegatio....