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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 - Whether where there is no decree of a Civil Court making assessee liable for amount of tax, it would not be open to Collector to apply to Civil Court for execution as if certificate issued by ITO is a decree of that court - Held, yes FACTS For the assessee's failure to pay the tax as determined, the ITO forwarded a certificate under section 46(2) to the Collector specifying the amount of arrears due from the assessee for taking steps to recover the amount. The Collector applied to the Subordinate Judge for levying execution by attachment and sales of immovable properties belonging to the assessee. The assessee opposed the grant of the petition on the ground that it was not open to the Collector to apply to a civil court for execution, when there had been no decree making the assessee liable for the amount of tax. The Subordinate Judge overruled the objection and directed execution to proceed. On appeal: HELD There is nothing in section 46(2) to justify a petition to a civil court for directing attachment and sale of the property of the assessee. The Collector can certainly file a suit in respect of the amount mentioned in the certificate and if he obtains a decree he can recover the amount due by adopting the ordinary process of an execution in a civil court. But, in the present case, there being no decree of a civil court, it would not be open to the Collector to apply to the Civil Court for execution as if the certificate issued by the ITO is a decree of that court. The order of the lower court levying execution could not, therefore, be sustained. The appeal was to be allowed. Note : The case was decided in favour of the assessee. CASE REFERRED TO Manickam Chettiar v. ITO [1938] 6 ITR 180 (Mad.) (FB). M. Ramachandran and T.V. Balakrishnan for the Appellant. A. Alagiriswami for the Respondent. JUDGMENT Ramachandra Iyer, J.-One Kaniyambadi Abdul Shukkur Sahib was assessed to income-tax in a sum of Rs. 21,900. Acting under the provisions of section 46(2) of the Indian Income-tax Act, the…

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