Allowing the petition the Court held that ; Tax Recovery officer (‘TRO’) has no jurisdiction to declare transaction of transfer of property as null and void in proceedings under rule 16 of Second Schedule to Act. Followed ,TRO v Gangadhar Vishwanath Ranade ( 1998) 234 ITR 188 ( SC ) and co-ordinate bench in case of Karsanbhai Gandabhai Patel v.TRO ( 2014)43 taxmann.com 415 ( Guj) (HC))and held that TRO had no power to declare transfer as void and the status of the department being a creditor, will have to file a suit for a declaration that the transaction of transfer is void under S.281 of the Act.