H .N.SETH,J. - (1.) Smt. Gauri Devi has filed this petition under Art. 226 of the Constitution praying that proceedings for attachment and sale of house No. HS 26 Kailash Colony Market New Delhi, for the realization of Sales Tax dues against one Bagai Motar Service, Dehra Dun should be quashed.
(2.) FACTS disclosed by various affidavits filed in this case, briefly stated, are that with a view to continue the registration certificate of Bagai Motor Service Dehra Dun under the provisions of the ST Act, Sri Basdeo Sharma, husband of the petitioner, and one Sri B.L. Sibal submitted a bond before the STOs, Dehra Dun, offering themselves as sureties. According to the bond, the STOs or any person authorised by him under the ST Act, could recover from the sureties any amount of sales Tax upto Rs. 3,00,000 that remained unrealised from Bagai Motor Service and that the properties mentioned therein (Including house no HS 26 Kailash Colony Market New Delhi) belonged to the sureties and were free from all encumbrances and liabilities. The sureties further purported to bind in this connection their heirs, administrators and executors as well. In due course, a recovery certificate dt. 19th Feb., 1972, for realisation of Sales Tax dues amounting to Rs. 7,87,990.29 from Bagai Motor Service, was sent to the Revenue authorities at Delhi. The revenue authorities reported that the firm was lying closed and that its properties already stood attached for realisation of local sales tax dues. They further requested the Collector, Dehra Dun to let them know the name of the bank in which the defaulting firm had been maintaining its account and also whether proceedings for realisation of sales tax dues could be taken against partners of the firm individually. Collector Dehra Dun forwarded a copy of the letter received by him from the Revenue authorities at Delhi, to the STO Dehra Dun, who by his letter dt. 22nd Jan. 1972, conveyed certain information to the Asstt. Collector Delhi and further requested him to recover a sum of Rs. 1,50,000 from each of the two sureties of Bagai Motor Service. In pursuance of the aforesaid request made by the STO, the Revenue authorities attached the house in dispute on 17th Sept. 1973 for realisation of a sum of 1,50,000/- from Sri Basdeo Sharma.
(3.) THE petitioner then filed suit no. 105 of 1974 against her husband Sri Basdeo Sharma in the Court of Sub-Judge Delhi on 25th Feb., 1974 and claimed a declaration that she was the real owner of house No. HS 26 Kailash Colony Market, New Delhi and that her husband Basdeo Sharma should be restrained from realising rent from the tenants of the house. She also filed objections before the Revenue authorities at Delhi with regard to the attachment of the house in question which she claimed belonged to her.;