CWP No. 12597 of 2009 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 12597 of 2009 (O&M) Date of Decision: 12.01.2010 M/s. Pardeep Trading Corporation ....Petitioners. Versus Tax Recovery Officer-I and others ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. Akshay Bhan, Advocate for the petitioners. Ms. Naveender P.K. Singh, Advocate for respondent No.1. Mr. Jaswinder Singh, AAG, Punjab for the State. ... Adarsh Kumar Goel, J. (Oral). 1. This petition questions attachment of property of the petitioner by the Income Tax Department for recovery of dues of respondent No.2. who is son of petitioner No.2 and an ex-partner of petitioner No.1. The attachment has been effected by Tehsildar in execution of certificate of recovery issued by the Income Tax Department for recovery as arrears of land revenue under Section 222 of the Income Tax Act, 1961. 2. Learned counsel for the department states that certificate of recovery was issued after due opportunity to the petitioners. CWP No. 12597 of 2009 2 3. Case of the petitioners is that firm had closed and petitioner No.2 never received any summons and in such circumstances, before the certificate which has been issued, is enforced, the petitioners may be given opportunity of showing that the property in question is not liable to be attached. 4. Having regard to the facts and circumstances of the case, we direct respondent No.1 to give an opportunity to the petitioners as above and take a fresh decision on liability of property for attachment, in accordance with law within three months after the petitioners appear before respondent No.1 alongwith such record as they wish to rely. The petitioners may appear before respondent No.1 on 22.2.2010. 5. The petition is disposed of. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 12.01.2010 sk.