THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5058 of 2010 Dated:31.08.2010 Between: Smt.Tabassum Sultana. …Petitioner and Tax Recovery Officer, Range 7, Room No.126, 1st Floor, ‘B’ Block, I.T.Towers, A.C.Guards, Hyderabad. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5058 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner filed the instant writ petition assailing the order of attachment of immovable property under Rule 48 of the Second Schedule to the Income Tax Act, 1961, issued by the respondent herein. The petitioner is the wife of Abdul Wahab. Recovery proceedings were initiated against him as he became a defaulter in paying income tax to a tune of Rs.17,15,471/-. The concerned Tax Assessing Authority issued a certificate dated 26.08.2009. In spite of issue of such certificate, the assessee did not pay the amount necessitating the order of attachment attaching D.No.15-1-339, 340, 341, Old Feelkhana, Hyderabad, consisting of ground floor, mezzanine floor and two other floors constructed in an area of 120 square yards. The petitioner alleges that the attached property is her absolute property which she got under registered gift deed dated 03.08.2004 from her three aunts vide registered document No.1119 of 2004 of the Office of the Sub Registrar of Dood Bowli, Hyderabad. The petitioner contends that attachment of her property is illegal and arbitrary. We have heard the Counsel for the petitioner, and the Senior Standing Counsel for Income Tax. As rightly pointed out by the respondent’s Counsel, the petitioner has not filed any objections before the respondent requesting for raising attachment. If her objections are overruled, she can agitate the matter before the competent appellate authority. Without availing these procedures, the petitioner filed the instant writ petition. For these reasons, we are not inclined to entertain the writ petition. We give liberty to the petitioner to file objections before the respondent enclosing copies of the registered gift deed and other necessary documents. As and when such objections are filed, the respondent may consider and pass appropriate orders. If the petitioner is aggrieved by any order that may be passed by the respondent, it is open to her to prefer an appeal before the appropriate appellate authority. The Writ Petition stands disposed of with the above observations and directions. No costs. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 31.08.2010 Note: Issue C.C by 06.09.2010. B/o. vs