Assessee had filed a writ petition challenging an order of attachment passed by Tax Recovery Officer under S. 222 attaching a property for failure to pay dues by Newempire Infrastructure Pvt Ltd   and stated that above property belonged to him,. Dismissing the writ petition as not maintainable. Assessee was directed to file a claim before Tax Recovery Officer in terms of rule 11 of Second Schedule, who would investigate same in accordance with law.