1. It is trite that if there is no power vested in a statutory authority to do
an act, any step in the direction towards the doing of the act can be
interdicted by a Court at the very initial stage.
2. Execution proceedings before the Debts Recovery Tribunal, as per the
mandate of Section 29 of the Recovery of Debts due to Banks and Financial
Institutions Act, 1993, make applicable THE INCOME-TAX
(CERTIFICATE PROCEEDINGS) RULES, 1962 to the execution
proceedings, Rule 39 whereof reads as under:-
3. Learned counsel for the respondent has not been able to show to us
any rule which enjoins a debtor or a guarantor in possession of immovable
property which has been attached for sale pursuant to a decree passed by the
Tribunal to deliver vacant possession thereof to an officer appointed by the
Tribunal or the Recovery Officer.
Source: Indian Kanoon