IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT WRIT WRIT PETITION NO. 1328 OF 2008 PETITION NO. 1328 OF 2008 PETITION NO. 1328 OF 2008 Mr.Naman Patel. ... Petitioner. V/s. Union of India and others. ... Respondents. Shailesh Shah i/b. Amit Shroff for the petitioner. P.P.Kakade for the respondents. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard. 2. By this petition, th petitioner is challenging the order passed by the Tax Recovery Officer attaching the property. According to the petitioner, the property in question is not attachable. Perusal of the provisions of rule 11 of second schedule of the Income Tax Act, 1961 shows that the remedy of civil suit is provided in the statute itself against the order of attachment when objection is raised to the attachment on the ground of title. Since alternate remedy is available to the petitioner as provided by the statute itself, this petition cannot be entertained. Petition is, therefore, rejected. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)