HON'BLE MR JUSTICE GHULAM MOHAMMED AND HON'BLE MR JUSTICE N. RAVI SHANKAR WRIT PETITION NO. 33179 OF 2010 Between: P. Uday Kumar S/o Vasu Babu ………….Petitioner AND The Recovery Officer DRT-I and one another ………….Respondents ORDER: (Per Hon'ble Sri Justice GHULAM MOHAMMED) The learned counsel appearing for the petitioner seeks permission of this Court to withdraw the Writ Petition with liberty to move an application before Recovery Officer under Section 60 of the II Schedule of the Income Tax Act. For ready reference, Section 60 of the Second Schedule of the Income Tax Act, reads as under: “60. Application to set aside sale of immovable property on deposit:- (1) where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply, to the Tax Recovery Officer to set aside the sale, on his depositing,--- (a) (xxx) the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered, with interest thereon at the rate of (one and one fourth percent for every month or part of a month), calculated from the date of the proclamation of sale to the date when the deposit is made; and (b) for payment to the purchaser, as penalty , a sum equal to five percent of the purchase money, but not less than one rupee. (2) Where a person makes an application under Rule 61 for setting aside the sale of his immovable property, he shall not, unless he withdraws that application, be entitled to make or prosecute an application under this rule.” In view of the above, permission is accorded. Accordingly, the Writ Petition is dismissed as withdrawn. Liberty is given to the petitioner to move an application before the Recovery Officer under Section 60 of the Second Schedule of the Income Tax Act, 1961. There shall be no order as to costs. ________________________ GHULAM MOHAMMED, J ______________________ N. RAVI SHANKAR, J DATE: 29.12.2010 KA ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. 2 CD copies.