JUDGMENT
1. Heard Sri Navin Sinha, learned counsel for the petitioner, and Sri Shekhar Srivastava, learned counsel representing the respondents.
2. House Nos. 7/113, Swarup Nagar (Pritam Niwas), Kanpur, along with land appurtenant thereto, of which the petitioner is one of the co-owners, is under attachment for realisation of income-tax and a sale proclamation, a photostat copy whereof is annexure I to the petition, has been issued. The sale is scheduled to take place tomorrow, i.e., on January 12, 1993.
3. The grievance of the petitioner is that the Tax Recovery Officer is likely to sell the entire house under attachment together with land appurtenant thereto whereas the recovery may be satisfied by selling a portion thereof. The further grievance of the petitioner is that the proclamation has not been made in accordance with law. In substance, the petitioner complains of violation of Rules 52 and 54 of the Second Schedule of the Income-tax Act, 1961.
4. It cannot be disputed that the provisions contained in Rules 52 and 54 aforesaid are mandatory in nature.and have got to be complied with. This court believes that the authorities shall not be so indiscreet as to ignore the aforesaid provisions while proceeding to recover the income-tax dues by sale of the property under attachment. It is needless to say that if the sale of the house is conducted without complying with the Rules 52 and 54 aforesaid, the sale would be open to challenge by the petitioner.
5. Subject to the observations made above, the petition is disposed of finally.
6. A certified copy of this order may be issued to learned counsel for the petitioner today on payment of usual charges.