JUDGMENT

Dalveer Bhandari, J.

1. This appeal is directed against the judgment of the Division Bench of the High Court of Andhra Pradesh at Hyderabad passed in writ petition No.22038 of 1996 on 6.9.2001.

2. The short question which arises for consideration in this appeal is whether the Income Tax Department is justified in auctioning the attached property for recovery of debt?

3. Brief facts which are necessary to dispose of this appeal are as under: The appellant M/s Janatha Textiles is a registered firm with four partners viz. Radhey Shyam Modi, Pawan Kumar Modi, Padmadevi Modi and Indira Chirmar. The firm and its partners were in arrears of tax for the assessment years 1985- 86, 1986-87, 1987-88, 1989-90. All the demands pertaining to assessment years 1986-87 to 1989-90 have been stayed by various Income Tax Authorities and these demands were never enforced for collection. The demand pertaining to assessment year 1985-86 was alone enforced.

4. The agricultural lands owned by the partners of the appellant firm at Bodametlapalem had been attached and sold in public auction on 5.8.1996 after following the entire procedure laid down under second schedule to the Income Tax Act, 1961 (he