Rastogi, J. - (1.) This writ petition under Article 226 of the Constitution has been filed by M/s. Tikaram and Sons (P.) Ltd., Aligarh, for a writ of mandamus directing the respondents to sell the attached property towards the satisfaction of arrears of income-tax dues after evicting "M/s. Malook Chand Cotton and Oil Mills, Aligarh (hereafter referred to as M/s. Malook Chand"). There is a further prayer for the issue of an order or direction in the nature of mandamus directing the respondents not to accept any payment from M/s. Malook Chand towards arrears of income-tax dues outstanding against the petitioner and further not to release the attachment of the business premises of the petitioner. There is yet another prayer for the issue of mandamus directing the respondents not to sell the shares of the directors of the petitioner-company towards the satisfaction of the income-tax dues outstanding against the petitioner.
(2.) It would be necessary to set out the facts somewhat in greater detail. The case set out by the petitioner-company in the petition is that it is incorporated under the Indian Companies Act, 1913, having its head office at Aligarh. It runs an oil mill and its property consists of oil mill premises, machinery, equipments and shares, the total assets being of the value of over Rs. 15,00,000. In between 1957-58 and 1969-70, the petitioner-company claims to have suffered heavy losses as a result of which it could not pay certain income-tax dues. Accordingly, the TRO, Aligarh, respondent No. 2, attached the movable assets of the petitioner-company on 18th October, 1972, against a demand of Rs. 1,07,402 and subsequently attached its land and buildings including fixed assets together with business premises on 13th February, 1974, against another demand of Rs. 4,65,194. It is also alleged that prior to the aforesaid attachments, shares of the company worth Rs. 5,80,000 belonging to the directors of the company and their relations as well had been attached against income-tax arrears of the petitioner. Subsequently another demand was raised in the sum of Rs. 1,17,540 by the ITO, A-ward, Aligarh, respondent No. 3, and recovery certificate in respect thereof was sent by him to respondent No. 2. According to the petitioner, by 1978, only a sura of Rs. 1,46,682 had remained due against the petitioner, the rest having been paid off.
(3.) On 10th of January, 1977, the petitioner executed a lease deed in favour of M/s. Malook Chand in respect of its business premises including plant, machinery, etc., for a period of eight months. The rent was fixed at Rs. 6,000 per month. The lease could be renewed for a further period of two years. This was done with the permission of the TRO, respondent No. 2, as required under Rule 66 of Schedule II to the I.T, Act, 1961 (hereafter "the Act"). M/s. Malook Chand paid Rs. 48,000 by way of rent for the aforesaid period of eight months and that amount was paid by the petitioner to respondent No. 2. The approval had been given by respondent No. 2 by his order dated January 11, 1977, subject to certain conditions.;