Case Law Details
Pravin Talakshibhai Kotak Vs PCIT (Gujarat High Court)
HC held that Principal Commissioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:
“A. THIS HONOURABLE COURT may be pleased to issue a writ of mandamus or a writ in the nature of mandamus and/or any other writ or order quashing and setting aside the attachment of the land in question qua Survey No. 177/2 admeasuring 4047 sq. meters of Mouje Bodakdev, Taluka Daskroi, which is allegedly have been attached by attachment order dated 16.12.2014 and 2.2.2015 and as published in the Newspaper Public notice on 11.6.2015, under the pretext that the same belongs to Shri Vikas Arvindbhai Shah, though factually the said property is being owned and occupied by the petitioners since the year 2010.
B HIS HONOURABLE COURT may be pleased to issue a writ of mandamus or a writ in the nature of mandamus and/or any other appropriate writ or order, quashing and setting aside the consequential action taken by the Respondent – Mamlatdar in mutating the Entry No.12115 dated 17.2.2019 regarding the attachment on the land in question being Survey No.177/2 admeasuring 4047 sq. meters of Mouje Bodakdev, Taluka Daskroi, on the premise of the Public Notice dated 11.6.2015 executing the alleged attachment order passed on 12.2.2014 and 2.2.2015, in the interest of justice.
C ENDING HEARING AND FINAL DISPOSAL of this petition, this Hon’ble Court may be pleased to stay the execution, implementation and the operation of the attachment of the property as stated in the Public Notice dated 11.6.2015 qua the land bearing Survey No.177/2 admeasuring 4047 sq. meters, in the interest of justice;
D ENDING HEARING AND FINAL DISPOSAL of this petition, this Hon’ble Court may be pleased to stay the implementation, operation and execution of mutation Entry No.12115 mutated in the revenue record of the land bearing Survey No. 177/2 admeasuring 4047 sq. meters, in the interest of justice.
E Be pleased to grant such other and further relief as may be deemed fit proper in the facts of the case and in the interest of justice.”
We need not delve much into the facts of this case giving rise to the present litigation as we have given a fair idea as egards the controversy involved in the present writ application in our order dated 24.01.2022. The order reads thus:
“1. We have heard Mr. Manish Shah, the learned counsel assisted by Mr. Rutul P. Desai, the learned counsel appearing for the writ applicants.
2. Let Notice be issued to the respondents returnable on 15.02.2022. Direct service is permitted.
On the returnable date, notify this matter on top of the Board as the controversy involved appears to be in a narrow compass.
3. We want the respondents Nos.4 and 5 respectively to clarify as regards the title and the ownership of the Non-Agricultural parcel of land situated at Bodakdev, bearing Survey No.177/2 admeasuring 4047 Sq. Mtrs. We would like to understand from the respondents Nos.4 and 5 respectively as to on what basis, the Income Tax Department asserts that the said parcel of land is owned by one Vikas Arvindbhai Shah. We have no idea who is this Vikas Arvindbhai Shah. We would also like to know from the Tax Recovery Officer, Central, Ahmedabad, as to why he has not looked into the various representations filed by the writ applicants so far.”
3. After the aforesaid order was passed, Mr. M.R. Bhatt, the learned Senior Counsel appeared for the Revenue and upon request made by this Court, he took up the issue with the Principal Commissioner of Income Tax, Ahmedabad. The Principal Commissioner of Income Tax has assured that he will immediately look into the matter and pass an appropriate order at the earliest. Mr. Bhatt, submitted that all the documents on record, shall be looked into by the Principal Commissioner.
4. Mr. Manish Shah, the learned counsel pointed out that along with the memorandum of the writ application, all the relevant documents have been annexed and the Principal Commissioner can look into those documents. According to Mr. Shah, his clients are the lawful owners of the land-in-question and Vikas Arvindbhai Shah had nothing to do with the property.
5. Today, for the first time it has come to the notice of this Court that infact, Vikas Arvindbhai Shah passed away long time back. Therefore, the only exercise which the Principal Commissioner needs to now undertake is to look into the documents produced by the writ applicants and ascertain as regards the title and possession over the property-in-question.
6. Let the aforesaid exercise be undertaken by the Principal Commissioner at the earliest and the same shall be completed within a period of two weeks from the date of receipt of the writ of this order. The Principal Commissioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question.
7. With the aforesaid, this writ application is disposed of.
8. We leave it open for the writ applicant to come back to this Court in case of any further difficulty.
9. At this stage, Mr. M.R. Bhatt, the learned Senior Counsel appearing for the Revenue seek to clarify that undoubtedly, the Principal Commissioner will look into the matter but the necessary exercise will have to undertaken by the Tax Recovery Officer (TRO). If that be so, the Principal Commissioner may instruct the TRO accordingly.
10. Direct service is permitted.
11. One copy of this order shall also be furnished to Mr. M.R. Bhatt, the learned Senior Counsel for its onward communication.
