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1997 Supreme(Ker) 167

P.A.MOHAMMAD
Kunjamma – Appellant
Versus
Tax Recovery Officer – Respondent


Judgment :-

P.A. Mohammed, J.

The writ petitioner who is the owner of 42 cents of land comprised in Sy. No. 4087 94 of commannur village attached by the Tax Recovery Officer in realisation of alleged arrears of income tax challenges Exts. P6 and P9. Ext. P6 is-a copy of the letter issued by the Village Officer on behalf of the Tax Recovery Officer stating that the attached property shall not be transferred or dealt with otherwise. By Ext. P9 the respondent sent a letter to K.L. Mathew, husband of the petitioner, stating that he is proposing to sell the above attached property in realisation of arrears of income tax due from him for the year 1974-75. It appears, in realisation of the amount due from K.L. Mathew the petitioner's property has been attached. When attachment proceedings were taken in respect of the above property, Ext. P7 petition was filed before the respondent stating that the property attached belongs to her exclusively and that it does not belong to her husband and has no connection whatsoever with his property. By Ext. P8, the petitioner again wrote to the respondent praying to withdraw the attachment at the earliest point of time. No action was taken by the respond







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