1985 (2) TMI 8

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....-The petitioners herein seek a writ of certiorari from this court to quash the order of the first respondent dated February 16, 1976. The circumstances under which the petitioners have come to this court seeking the said relief are as follows : The petitioners' father, late B. Vedanayagam, was doing business in partnership under the name and style of R. Y. P. V. Nadar & Co., at Colombo, with R. Ye....

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....ent of the rents to the Tax Recovery Officer. According to the petitioners, the recovery proceedings have been initiated in respect of the said property on the basis that the petitioners have inherited the same from their father, Vedanayagam, who is said to be the defaulter while in fact the said property has become the property of the petitioners not by inheritance but by a gift deed even in the ....

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....fficer, has filed a counter-affidavit to the effect that the gift deed having come into existence after the proclamation has been issued regarding the property at the stage of the recovery proceedings even during the lifetime of Vedanayagam, the transaction of gift should be taken to be void and that the recovery proceedings having been initiated even during the lifetime of Vedanayagam, the defaul....

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....ng without jurisdiction and also on the ground that the tax recovery proceedings are barred under section 231. The validity of such contentions can be investigated by the Tax Recovery Officer under rule 11 of Schedule II which provides that whenever a party pleads that a particular property is not liable to attachment or sale, he can prefer a claim before the Tax Recovery Officer and such a claim ....