On writ petition allowing the petition, that the issue as to whether the petitioner fell within the proviso to section 281 was to be decided by the Tax Recovery Officer who was the competent authority under rule 11 of the Second Schedule to the Act to pass an appropriate order. The order of the Principal Commissioner declining to lift the order of attachment of the property in question did not state that there were any pending proceedings on the date when the sale was made and completed in favour of the petitioner on May 6, 2011. The assessments for the AY.s 2005-2006 to 2010-2011 of the vendor of the property in question were completed only on March 30, 2013, December 31, 2011 and March 31, 2013. The orders also did not indicate whether the vendor of the property had either failed to file the returns required under section 139(1) or to file a revised return under section 139(4) or 139(5) or had failed to comply with the notices issued under section 142(1) or 143(2) or comply with the directions issued under section 142(2A). Therefore, without seeing the content of the assessment orders and the background, the relief claimed by the petitioner could not be granted in a petition under article 226 of the Constitution of India contrary to the mandate of rule 11 of Schedule II. The order of the Principal Commissioner was set aside and the matter was remitted to the Tax Recovery Officer. (AY. 2005-06 to 2010-11)