High Court Of Allahabad
Smt. Shanti Devi vs. Income Tax Officer & Ors.
Section 222, Art. 226
V.K. Khanna & Om Prakash, JJ.
Civil Misc. Writ Petn. No. 688 of 1988
18th March, 1988
Bharatji Agrawal, for the Respondents
BY THE COURT :
The petitioner in this writ petition has prayed for a writ of mandamus directing the opposite parties not to auction the petitioner’s property No. 133 of 1959, Juhi, Kanpur.
The main grievance which has been raised in this writ petition is that the petitioner has filed several applications for getting the interest waived before the opposite parties which have not been disposed of as yet. It has not been disputed that, according to the opposite parties, a sum of Rs. 5,42,174 is sought to be recovered as income-tax and interest. Out of the aforesaid amount, a sum of Rs. 68,482 has been shown as the amount of income-tax and Rs. 4,73,692 has been shown towards the interest. According to the petitioner, an amount of Rs. 60,000 towards income-tax dues had been paid on February 19, 1988, March 1, 1988 and, March 7, 1988.
At the admission stage, we have heard Sri Bharatji Agrawal, counsel appearing for the Department, and the present writ petition is being disposed of finally in accordance with the rules of the Court.
After hearing learned counsel for the parties, we are of the opinion that the impugned sale may not take place subject to the following conditions : (i) As far as the income-tax dues outstanding against the petitioner are concerned, the entire outstanding dues, after taking into account the payments which may have been made after the date of the sale proclamation, shall be deposited with the TRO on or before March 21, 1988. (ii) So far as the demand with respect to the wealth-tax for the asst. yrs. 1966-67, 1977-78 and 1980-81 is concerned, the same shall also be deposited on or before March 21, 1988. (iii) For the remaining demand of wealth-tax dues in respect of other assessment years, the petitioner will furnish a bank guarantee from a nationalised bank to the satisfaction of the TRO within a period of one month from today.
It is being made clear that all the applications which have been moved by the petitioner for waiver of interest shall be disposed of by the concerned authority within a period of two months from the date of production of a certified copy of our order. A certified copy of our order shall be supplied to the concerned authorities within a period of three days from today. It is being made clear that even though the sale of the property may not take place, the attachment made by the opposite parties shall continue till the entire dues are cleared off. Subject to the aforesaid observations, the present writ petition is finally disposed of.
[Citation : 174 ITR 247]