State Bank of India, Ramachandrapuram Branch V. Union of India, Ministry of Finance and Tax Recovery Officer, Income Tax Department and Katuri China Rama Rao and Smt. Katuri Veeramani and Katuri Srinivasa Choudhary

WP/6553/2007

AI Insights

The case involved the State Bank of India, Ramachandrapuram Branch, which filed a writ petition against the Union of India and other respondents, challenging an auction notice for mortgage properties due to alleged income tax dues. The auction was initially scheduled for 28.03.2007 and postponed to 30.03.2007. The petitioner argued that the auction notice was illegal, arbitrary, and violated constitutional and statutory rights. However, the auction was subsequently cancelled, rendering the petition moot.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 809643 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 31-08-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax (Certificate Proceedings) Rules, 1962
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N HARINATH; M KIRANMAYEE
• Assessee Lawyers: N KUMAR
• Keywords: Auction Notice; Income Tax Dues; Natural Justice; Writ of Mandamus; Mortgage Properties
• Section: 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HON'BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION NO: 6553 OF 2007 Between: State Bank of India, Ramachandrapuram Branch, East Godavari District, represented by its Branch Manager, Mr.A.R.K.Patnaik, S/o. Sri Venkatrao Patnaik, Rio. Ramachandrapuram, East Godavari District, A.P. ...PETITIONER AND 1. Union of India, Ministry of Finance, Sastry Bhavan, New Delhi, represented by its Secretary. 2. Tax Recovery Officer, Income Tax Department, 31d Floor, Deepthi Towers, Main Road, Kakinada. 3. Katuri China Rama Rao, S/o. Veeranna, Agriculture, Rio. D.No.10-1-3A, Market Street, Ramachandrapuram, East Godavari District. 4. Smt.Katuri Veeramani, W/o. Katuri China Rama Rao, Household, R/o. D.No.10-1-3A, Market Street, Ramachandrapuram, East Godavari District. 5. Katuri Srinivasa Choudhary, S/o. Katuri China Rama Rao, Agriculture, R/o. D.No.10-1-3A, Market Street, Ramachandrapuram, East Godavari District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring the Auction notice issued by the 2' respondent dated 08-03-2007 issued in terms of Income .Tax published in 'EENADU' Telugu news paper dated 09-03-2007 putting the mortgage properties of in favour of the petitioner for auction slated to be held on 28-03-2007 and further postponed to 30-03-2007 for their alleged Income Tax dues is illegal, discriminatory, arbitrary and contrary to the Rules Income Tax (Certificate Proceedings) Rules, 1962 violation of statutory rights as also fundamental rights of the Constitution of India and violation of principles of natural justice. I.A. NO: 1 OF 2007(WPMP. NO: 8381 OF 2007) Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to _. suspend the Auction Sale notice dated 08-03-2007 which was held to be on 28-03- 2007 which was further postponed to 30-03-2007 by staying all further proceedings of the 2\"d respondent the auction Sale Notice dated 08-03-2007 in the interest of justice, pending disposal of the main writ petition. Counsel for the Petitioner: SRI N. ASHWANI KUMAR Counsel for the Respondent No.1 : SRI N. HARINATH, Deputy Solicitor General Counsel for the Respondent No.2 : SMT. M. KIRANMAYEE, SC FOR COMMERCIAL TAX Counsel for the Respondent Nos.3 to 5: NONE APPEARED The Court made the following: ORDER HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SNIT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION No.6553 of 2007 ORDER: (Per Hon'ble Sri Justice U.Durga Prasad Rao) This writ petition is filed by the State Bank of India, Ramachandrapuram, East Godavari District seeking to declare the auction notice issued by the 2nd respondent dated 08.03.2007 which was published in Eenadu Telugu news paper dated 09.03.2007 putting the mortgage properties in favour of the petitioner for auction slated to be held on 28.03.2007 and further postponed to 30.03.2007 for their alleged income tax dues as illegal, arbitrary and for a consequential directions. 2. When the matter is taken up for hearing today, Smt. M.Kiranmayee, learned standing counsel, on instructions produced the copy of the proceedings styled as cancellation of auction slated on 30.03.2007 issued by the Tax Recovery Officer, Kakinada which reads thus: \"The proposed auction of the immovable properties in the case of M/s Katuri Chinarama Rao and others, Ramachandrapuram, East Godavari District scheduled at 1 1 AM on 30.03.2007 at O/0 Tax Recovery Officer, I.T. Office, 3'd Floor, Deepthi Towers, Main Road, Kakinada stands CANCELLED.\" 3. The substance of above is that the auction which was scheduled to be held on 30.03.2007 at the instance of the 2nd respondent herein was cancelled. In that view, both the learned counsel would submit that no further orders need to be passed in the present writ petition and the writ petition may be closed. 4. Recording the above submission, the writ petition is closed. No costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed. Sd/- N. NAGAMMA ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 1. One CC to Sri N. Ashwani Kumar, Advocate [OPUC] 2. One CC to Smt. M. Kiranmayee, SC for Commercial Tax [OPUC] 3. One CC to Sri N. Harinath, Deputy Solicitor General [OPUC] 4. Three C.D. Copies Cnr HIGH COURT DATED:31/08/2023 ORDER WP.No.6553 of 2007 CLOSING THE W.P. WITHOUT COSTS "