JATIA ESTATES PRIVATE LTD Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) This appeal is by the assessee-company and it is directed against the judgment and order of B.C. Mitra J. dated June 7, 1971, discharging a rule nisi obtained by the appellant upon the view that, as the appellant failed to adopt and pursue the alternative remedy which was available to it, a writ-court ought not to grant it any relief under Article 226 of the Constitution.

(2.) The appellant-company is the owner of premises No. 21, Rup Chand Roy Street, Calcutta. The company made default in payment of income-tax in respect of three assessment years 1964-65, 1965-66 and 1966-67. Four certificates under Section 222 of the Income-tax Act, 1961, were forwarded by the Income-tax Officer to the Tax Recovery Officer. In execution of the said certificates, the Tax Recovery Officer attached the said premises No. 21, Rup Chand Roy Street, Calcutta. According to the appellant, it had paid in three instalments a total sum of Rs. 30,000 towards the claim under the said certificates. Thereafter, on July 20, 1970, a proclamation of sale was drawn up. It was stated as follows :

(3.) The sale proclamation was also published in Amrita Bazar Patrika on the 9th of August, 1970. In that advertisement the date of sale was stated as August 14, 1970.