M.K. Srinivasa Iyengar, J.—In this petition filed under arts. 226 and 227 of the Constitution of India, an order purporting to have been made under s. 281 of the I.T. Act, 1961, dated April 7, 1963 (Ex. I), and the sale proclamation issued for the sale of properties - Survey Numbers 69/2 and 70/1 of Kempapura Agrahara Village, Bangalore North Taluk (Ex. II dated May 19, 1973), by the second respondent, Tax Recovery Officer, are challenged and it is prayed that the same may be quashed.

2. The petitioner was the owner of these properties and according to him, he transferred these properties to his sons on January 24, 1966, by way of gift. The gift was an oral one and in accordance with the Mohammadan law. The ITO, on February 26, 1973, issued a notice to the petitioner and a notice dated February 28, 1973, to his sons and others asking them to show cause why the transfers of the said properties on January 24, 1966, should not be held as void and were intended to defraud the revenue. On the ground that the petitioner and others did not show any cause, the ITO made an order dated April 7, 1973. In that order he stated hat proceedings for assessment years 1964-65 to 1967-68 were