Choksi Texlen Pvt. Ltd. Vs State of Gujarat
Date: October 18, 2019
Subject Matter
Tax Recovery Officers can attach only those properties in possession of the assessee in his own right
Summary
The Tax Recovery Officer has to examine who is in possession of the property and in what capacity. He can only attach property in possession of the assessee in his own right, or in possession of a tenant or a third party on behalf of/for the benefit…
1. Rule Ms. Maithili Mehta, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present petition, which lies in a very narrow compass as well as the fact that the matter was heard at length, the petition is decided finally. 3. By this petition under article 226 of the Constitution of India, the pet…