{"id":2671,"date":"2018-10-22T10:35:52","date_gmt":"2018-10-22T10:35:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/champa-devi-v-tax-recovery-officer-2018-257-taxman-296-mad-hc\/"},"modified":"2018-11-03T04:42:33","modified_gmt":"2018-11-03T04:42:33","slug":"champa-devi-v-tax-recovery-officer-2018-257-taxman-296-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/champa-devi-v-tax-recovery-officer-2018-257-taxman-296-mad-hc\/","title":{"rendered":"Champa Devi v. Tax Recovery Officer (2018) 257 Taxman 296\/ 170 DTR 36 (Mad.)(HC)"},"content":{"rendered":"<p>Purchase of property by petitioner was declared void as it was under attachment proceedings for recovery of tax dues of vendor. Petitioner filed\u00a0 writ stating that she was a bona fide purchaser of said property for adequate consideration and as on date of purchase, there were no encumbrances\/charge on property .Further, there were no income-tax dues payable by petitioners vendor and to that effect, a certificate was issued by Assistant Commissioner.\u00a0 It was also submitted that Tax Recovery Officer attached petitioner&#8217;s property for arrears of vendor long after petitioner had purchased property and therefore, notice of attachment would not bind petitioner . Dismissing the petition the Court held that ; if petitioner&#8217;s claim was that property was not liable for such attachment, then she had to make a claim before Tax Recovery Officer and for such reason, petitioner could not have approached writ court invoking jurisdiction under Article 226 of Constitution of India .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 281 : Certain transfers to be void \u2013 Property under attachment \u2013  Alternative remedy -Purchase of property is held to be void-  If petitioner&#8217;s claim was that property was not liable for such attachment, then she had to make a claim before Tax Recovery Officer \u2013 Writ is not maintainable .[ Sch. II ,  R. 11, Art .226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2671","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-H5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2671"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2671\/revisions"}],"predecessor-version":[{"id":2825,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2671\/revisions\/2825"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}