The assessee failed to pay the demand raised against him under Section 156 and after issuing demand notices, because of non-compliance his property was attached by Tax Recovery Officer in an order dated May 25, 2012. The petitioner had entered into a sale agreement dated February 19,2009 and a sale deed was registered dated February 24, 2012 which the assessee denied claiming that the sale agreement was cancelled on February 27,2021 by a deed of cancellation. The petitioner challenged the order by the Tax Recovery Officer. The court dismissing the petition held that it was unsustainable and contrary to Section 281. The transaction was not to be declared as invalid as it was void-ab-initio and liberty was given to the petitioner to file a civil suit. (AY. 2008-09, 2009-10) (SJ)