D.S. Sinha, J. - (1.) Heard Sri Yogesh Narain Dubey, holding brief of Sri V. K. Shukla; learned counsel appearing for the petitioners and Sri S. G. Husnain, learned Additional Chief Standing Counsel of the State of U. P. representing the respondents.
(2.) From the averments made in the petition, it appears that an amount of Rs. 17.293.71 by way of sales tax, besides recovery charges, etc., is due from Smt. Vidyawati Jain wife of Sri Jag Bhushan Kumar Jain, the petitioner No. 1 and the proprietor of M/s. Mittal Brothers, and the same is being recovered as arrears of land revenue. In connection with the said recovery, the immovable properties specified in the two sale proclamations (Annexures-'I' and '4' to the petition), which are impugned in this petition have been attached and notified for sale.
(3.) The petitioners assert that the properties in question belong to them and are not liable to attachment and sale. Further allegation of the petitioners is that against the attachment and proposed sale of the properties, they filed objection before the Collector. Muzaffarnagar. But, the objection has not been decided so far.;