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Judgment
The Petitioner''s contention is that her property is being sold in realisation of sales tax dues from firm of which she was not a partner. If so, it is open to her to file objections under Order 21 Rule 58 before the revenue authorities and the revenue authorities shall decide the same in accordance with law. The matter can be taken up to the Board of Revenue.
The further grievance of the Petitioner is that the immovable property has not only been attached but even lock and seal have been placed over the premises of the factory of the Petitioner. We do not find any warrant for locking and sealing of immovable property which has only been attached. We, accordingly, direct that if the property of the Petitioner has been locked and sealed in pursuance of the recovery proceedings relating to the Sales Tax then the lock and seal shall be removed forthwith. Sri Bhatta, learned counsel for the Petitioner, gives an undertaking that the Petitioner will not remove any machinery from the premises during the pendency of the recovery proceedings. The writ petition is disposed of accordingly.
(Ordered accordingly)