What did the High Court hold?

The Court directed the respondents to consider the petitioner's objections expeditiously and not to proceed with the sale of attached properties until the objections are considered.

The petitioner company challenged a notice for settling a sale proclamation concerning attached immovable properties. The company had filed objections to confine the sale to landed properties and exclude residential premises.

What were the issues?

Whether the Tax Recovery Officer should consider the petitioner's objections regarding the sale of attached properties before proceeding with the sale proclamation.

Garden City Resorts Private… vs DCIT | Karnataka High Court 2013

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 15TH DAY OF FEBRUARY, 2013

BEFORE

THE HON’BLE MR. JUSTICE H.N. NAGAMOHAN DAS

WRIT PETITION Nos. 4756-4757/2013 (T-IT)

BETWEEN : --------------

GARDEN CITY RESORTS PRIVATE LIMITED No. 208, WEST MINISTER COMPLEX, CUNNINGHAM ROAD BANGALORE – 560 052 REP. BY ITS DIRECTOR Sri. M KRISHNA S/O. LATE MUNISWAMAPPA HINDU, AGED ABOUT 63 YEARS.

… PETITIONER

(By Sri. S GANESH SHENOY, ADV.)

AND : -------

THE DEPUTY COMMISSIONER

OF INCOME TAX

CENTRAL CIRCLE – 2(3)

CENTRAL REVENUE BUILDING

ANNEXE, QUEEN’S ROAD

BANGALORE – 560 001.

2 2. THE TAX RECOVERY OFFICER

CENTRAL RANGE – 1, 4TH FLOOR

CENTRAL REVENUE BUILDING

ANNEXE, QUEEN’S ROAD

BANGALORE – 560 001.

… RESPONDENTS

(By Sri. K V ARAVIND, ADV.)

---

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO QUASH THE IMPUGNED NOTICE FOR SETTLING SALE PROCLAMATION BY 2ND RESPONDENT TAX RECOVERY OFFICER, CENTRAL RANGE – 1, BANGALORE VIDE ANNEXURE-E DATED 09.01.2013 IN RELATION TO THE IMMOVABLE PROPERTY REFERRED IN THE SCHEDULE HERETO AND ETC.

THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, THE COURT PASSED THE FOLLOWING;

O R D E R

In these writ petitions the petitioner company has prayed for a writ in the nature of certiorari to quash the notice for settling the sale proclamation dated 09.01.2013 – Annexure E and for a writ of mandamus to consider the petitioner’s objections dated 18.01.2013 – Annexure F.

Towards the tax due by the petitioner company the respondents attached the immovable properties belonging to the petitioner. Under the impugned notice Annexure E the respondents want to settle the sale proclamation. The petitioner company filed objections as per Annexure F to confine the sale only in respect of landed properties and not to attach the residential premises. In the meanwhile the petitioner is before this Court. The writ petitions are hereby disposed off directing the respondents to consider the petitioner’s objection as per Annexure F dated – 18.01.2013 in accordance with law as expeditiously as possible and in any event not later than four weeks from the date of receipt of copy of this order. Till the consideration of the petitioner’s objections as per Annexure F the respondents shall not proceed to sell the properties attached.

Sd/-

JUDGE.

LRS.

GARDEN CITY RESORTS PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments