PURSHOTTAM GOVINDJI HALAI Vs. B M DESAI ADDITIONAL COLLECTOR OF BOMBAY

JUDGEMENT

(1.) This rule was issued on a petition filed under Art. 32 of the Constitution by one Purshottam Govindji Halai, a citizen of India, called upon the respondents to show cause why a writ in the nature of the writ of 'habeas corpus' should not be issued by this Court Directing the Superintendent, House of Correction, Byculla, being the second respondent herein, to produce before this Court one Govindji Deoji Halai, the father of the petitioner, who is also a citizen of India, for the purpose of being released forthwith.

(2.) The facts which are not in dispute may be shortly stated as follows .The said Govindji Deoji Halai (hereinafter referred to as the "assessee") is the sole proprietor of a business carried on under the name and style of Indestro Sales and Service Co. at No. 50-52 Lohar Chawl Streel in the City of Bombay. Two private limited companies, namely, Indestro India Ltd., and Indestro Eastern Ltd., also carry on business and have their respective offices in the same premises. The assessee is said to have some connection with the two companies the nature of which, however, is not quite clear on the record before us.

(3.) On 1-2-1954 the Additional Collector issued a notice of demand on the assessee for payment of the assessed amount of tax. No. payment having been made, the Additional Collector attached the goodwill and tenancy rights in the said premises by a warrant of attachment issued on 24-3-1954. The sale proclamation was issued on 15-1-1955. The sale was held on 25-2-1955 fetching a price of Rs. 33,000 and it was confirmed on 30-3-1955.