AJIT KUMAR SENGUPTA, J.

( 1 ) IN this writ application, the petitioners, who are the trustees of a public charitable trust known as the Birla Seva Trust (in short "the Trust"), have challenged an order of attachment dated June 7, 1977, under Rule 26 (1) (ii) of the Second Schedule to the Income-tax Act, 1961 (in short "the Act"), issued by the Tax Recovery Officer-II (Income-tax), Jaipur (in short "the TRO"), on the trust in respect of an alleged demand bt tax against a private trust, known as Raja Baldeodas Birla Santatikosh Trust (in short "the private trust" ). The petitioners have also challenged an order dated June 22/27, 1977, passed by the said Tax Recovery Officer rejecting the claim of the trust that the said shares were not liable to be attached for the alleged tax dues of the said private trust. The petitioners have also challenged a notice of attachment dated February 15/17, 1977, under rule 31, and a letter dated November 9, 1977, of the Tax Recovery Officer in respect of the said shares and/or dividend accruing thereon.

( 2 ) THE facts of the case are that the Birla Seva Trust was created under a deed of trust dated June 15, 1977. The office of the trust is situate

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