Once the claim petition was dismissed giving a finding that he is partner of the firm and his property can be auctioned for recovery of arrears of income tax – again a fresh suit for same relief is not maintainable stating that he is not the partner of the firm.

  1. 2020 APEX COURT [11 ] – Once the claim petition was dismissed giving a finding that he is partner of the firm and his property can be auctioned for recovery of arrears of income tax – again a fresh suit for same relief is not maintainable stating that he is not the partner of the firm. suit for possession on the ground that he is the owner of the property; the property is not belonging to partnership firm; since he is the third party to the partnership firm and the tax dues, his property could not have been attached and auctioned. -Trial court dismissed – appellant court also dismissed – High court reversed and decreed.- Apex court held that It is not in dispute that the property in question was auctioned for recovery of tax dues of the partnership firm. It is the specific case of the respondent that he was not a partner of the firm and, therefore, his property could not have been auctioned on the very ground. He filed a petition before the concerned authority for cancelling the suction sale immediately after auction. The authority, by order dated 28.03.1978, held that the Respondent was also a partner of the firm and, therefore, conduct of auction is just and property. The said order of the authority dated 28.03.1978 in Recovery Case No. 156 of 1971-72 has attained finality. If it is so, it is not open for the Respondent No. 1/plaintiff to file a suit once again for the very relief. In view of the same, the proceedings before the Civil Court based on the plaint of the Respondent No. 1 are bad in the eye of law. Consequently the impugned order, which runs contrary to the order dated 28.03.1978, is liable to be set aside.