Law: Income Tax Act, 1961

Section: Second Schedule,220(2),2(44),222(1)

Law: Income Tax Act, 1922

Section: 46

Section 222 of the Income-tax Act, 1961 [Corresponding to section 46(2) of the Indian Income-tax Act, 1922] - Collection and recovery of tax - Certificate proceedings - Appellants were legal heirs of deceased who at time of his death was in arrears of tax under Travancore Income-tax Act of 1121 - Additional personal Assistant to District Collector, functioning as Tax Recovery Officer (TRO), attached immovable properties by prohibiting appellants from transferring or otherwise dealing with them under rule 48 of second schedule to 1961 Act, on basis of 22 certificates some which were issued under section 46(2) of 1922 Act and others under section 221(1) of 1961 Act - Whether in order to substantiate right to obtain writ of prohibition from High Court or from Supreme Court, an applicant has to demonstrate total absence of jurisdiction to proceed on part of officer or authority complained against - Held, yes - Whether even if 'Peishkar' was competent officer under Travancore Income-tax Act, duties of Peishkar as Recovery Officer, would, by operation of section 46 of 1922 Act, and section 222(1) of 1961 Act, automatically devolve upon collector or an Additional Collector or upon such officer as may be empowered by State Government by special general notification in official gazette 'to effect recovery of land revenue or other public demand' under any law relating to land revenue or other public demand. - Held, yes, Whether, however, since 11 out of 22 certificates were issued after death of deceased, to extent demands against property attached could be said to be not covered by required certificates - Held, yes FACTS There were arrears of income-tax due from the deceased under the Travancore Income-tax Act of 1121 ('the Tranvancore Act') and other enactments. By an order the Additional Personal Assistant of the District Collector, functioning as the Tax Recovery Officer; (TRO) attached a number of immovable properties mentioned in a schedule to the order. He purported to act under rule 48 of the Second Schedule to 'the 1961 Act. He prohibited the appellants, the legal heirs of the deceased, from transferring or otherwise dealing with properties in their possession…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492