Gujarat High Court rejects the land attachment order

Gujarat High Court rejects the land attachment order

It observed that the Income Tax authorities had not taken into account the documents produced by the writ applicant

A division bench of the Gujarat High Court has set aside the land acquisition order. It held that attachment of property under the tax recovery provision could be exercised only after finalizing the ownership of the land.

The petitioner, Pravin Talakshibhai Kotak had contended before the court that the land was owned and occupied by him since 2010. But in a survey conducted between December 2014 and February 2015, the Tax Recovery Officer (TRO) had attached the land.

The respondent pleaded that before passing the order, the Principal Commissioner of Income Tax should have looked into the documents on records submitted by the writ petitioner.

The bench noticed that Vikas Arvindbhai Shah, to whom the notice was issued, was considered the owner of the land. Since he had passed away, the Principal Commissioner should have looked into the documents produced by the writ applicant.

The court observed clear negligence on the part of the respondent while issuing the order of the attachment.

The Coram of Justice J B Pardiwala and Justice Nisha M Thakore while issuing the writ, directed the Commissioner to ascertain the title and possession over the property-in-question within two weeks.

While the petitioner was represented by Rutul P Desai, the respondent was advised by M R Bhatt.