1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1045 OF 2007 IN SUIT NO.526 OF 2005 Smt.Sohanikumari Surajmull Gouti ...Plaintiff Vs. Union of India and others ...Defendants Mr.R.v.Desai, Sr. Counsel with Mr. M. Vimadalal i/b.M/s. Vimadalal & Co for Plaintiff Mr.Y.S. Bhate with Mrs. Poonam P. Bhosale with Mr. Shiv Motaria for Defendant Nos.1 and 2 None for Defendant No.3. CORAM: SMT.ROSHAN DALVI, J. DATED: 29TH APRIL, 2008 P.C. 1. This Notice of Motion is taken out by the Defendants who challenge the Court's inherent jurisdiction. They contend that the suit is not maintainable for want of jurisdiction. The Notice of Motion is taken out under the provisions of Order 14 Rule 2 of the C.P.C to determine the preliminary issue relating to the jurisdiction of this Court. 2. The Suit is filed for a declaration that the Plaintiff is the sole owner of the suit flat and the Defendant No.4 has no right, title and interest thereto and for a declaration that the 2 order of attachment dated 4th December 2002 issued by Defendant Nos.1 and 2 attached the right, title and interest of the Defendant No.4 is illegal and for restraining Defendants 1 and 2 to give the effect to the warrant of attachment dated 4 th December 2002 issued by Defendants 1 and 2. The Suit is, therefore, in essence to raise the attachment levied. 3. The Plaintiff sought to raise the attachment under the provisions of Rule 11 of the Income Tax Rules which are part of Schedule II to the Income Tax Act. Under Rule 11 the tax Recovery Officer has to investigate the claim or objection and pass his order. That order has been passed on 7th June 2004 Exhibit- K to the plaint. 4. The Plaintiff seeks to challenge that order passed under Rule 11(5) of the aforesaid Rules. That can be done under Rule 11(6) by filing a Civil Suit, to establish the right which the Plaintiff in such suit claims to the property which is so attached. This is one such suit. The suit is, therefore, correctly filed. The Court's inherent jurisdiction is not ousted. Notice of Motion is dismissed. No order as to costs. (SMT. ROSHAN DALVI, J.)