Wp/4756/2013 Of Garden City Resorts Private Limited v. The Deputy Commissioner Of Income-Tax

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 15 DAY OF FEBRUARY, 2013 BEFORE THE HON’BLE MR. JUSTICE H.N. NAGAMOHAN DAS WRIT PETITION Nos. 4756-4757/2013 (T-IT) BETWEEN : -------------- GARDEN CITY RESORTS PRIVATE LIMITED No. 208, WEST MINISTER COMPLEX, CUNNINGHAM ROAD BANGALORE – 560 052 REP. BY ITS DIRECTOR Sri. M KRISHNA S/O. LATE MUNISWAMAPPA HINDU, AGED ABOUT 63 YEARS. … PETITIONER (By Sri. S GANESH SHENOY, ADV.) AND : ------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 2(3) CENTRAL REVENUE BUILDING ANNEXE, QUEEN’S ROAD BANGALORE – 560 001. 2. THE TAX RECOVERY OFFICER CENTRAL RANGE – 1, 4 FLOOR CENTRAL REVENUE BUILDING ANNEXE, QUEEN’S ROAD BANGALORE – 560 001. CENTRAL RANGE – 1, 4 FLOOR CENTRAL REVENUE BUILDING ANNEXE, QUEEN’S ROAD BANGALORE – 560 001. … RESPONDENTS (By Sri. K V ARAVIND, ADV.) --- THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO QUASH THE IMPUGNED NOTICE FOR SETTLING SALE PROCLAMATION BY 2 RESPONDENT TAX RECOVERY OFFICER, CENTRAL RANGE – 1, BANGALORE VIDE ANNEXURE-E DATED 09.01.2013 IN RELATION TO THE IMMOVABLE PROPERTY REFERRED IN THE SCHEDULE HERETO AND ETC. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, THE COURT PASSED THE FOLLOWING; O R D E R In these writ petitions the petitioner company has prayed for a writ in the nature of certiorari to quash the notice for settling the sale proclamation dated 09.01.2013 – Annexure E and for a writ of mandamus to consider the petitioner’s objections dated 18.01.2013 – Annexure F. 2. Towards the tax due by the petitioner company the respondents attached the immovable properties belonging to the petitioner. Under the impugned notice Annexure E the respondents want to settle the sale proclamation. The petitioner company filed objections as per Annexure F to confine the sale only in respect of landed properties and not to attach the residential premises. In the meanwhile the petitioner is before this Court. The writ petitions are hereby disposed off directing the respondents to consider the petitioner’s objection as per Annexure F dated – 18.01.2013 in accordance with law as expeditiously as possible and in any event not later than four weeks from the date of receipt of copy of this order. Till the consideration of the petitioner’s objections as per Annexure F the respondents shall not proceed to sell the properties attached. Sd/- JUDGE. LRS.