While W.P. No.20484 of 2005 has been filed to quash the proclamation of sale drawn by the first respondent herein dated 21.04.2005 after calling for the records and pursuing the same and direct the first respondent herein to draw a fresh proclamation of sale strictly in accordance with Rule 52 and 53 of the Second Schedule to the Income Tax Act, 1961 before bringing the property situated at Old Door No.15, First Street, Royapuram Extension, Tirupur Taluk for resale, W.P. No.20485 of 2005 has been filed for issuance of a writ of declaration to declare sub-rule (b) of Rule 61 of the Second Schedule to the Income Tax Act, 1961 (43/61) as unconstitutional, arbitrary and violative of Article 14 of the Constitution of India.

2. Since the petitioner has filed both the writ petitions aggrieved by the order dated 21.04.2005 passed by the Recovery Officer, Debts Recovery Tribunal, Ramanathapuram, Coimbatore and since both the writ petitions are inter-related, they are decided by this common order.

3. The common facts, as culled out from the affidavits and which give rise to both the writ petitions are as under:

The petitioner and his brothers who are partners in Gold Mines Knitti