Law:

Section:

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 - Assessment year 1953-54 - Whether right of department to proceed against undivided share of coparcener and bring it to sale cannot be disputed - Held, yes - Whether department, however, cannot proceed against joint family properties in hands of other coparceners who have nothing to do with business of assessee - Held, yes FACTS The assessee claimed to be a member of an undivided Hindu family. He was doing business in groundnut oil and in respect of the assessment yaer 1953-54 an order was made by the Income-tax Officer imposing a tax of Rs. 7,876.31 on the assessee in his status as an individual. The assessee filed an appeal before the Assistant Commissioner. Similarly, for the assessment year 1954-55 the assessee was assessed as an individual and a tax of certain sum was imposed in respect of which, however, no appeal was filed. The assessee applied to the Income-tax Officer under section 45 of 1922 Act not to treat him as a defaulter. Eventually, a notice under section 46(2) of 1922 Act had been issued and the second respondent, the Collector, purported to bring the properties of the joint family to sale on 15-11-1959. The assessee filed instant petition seeking quashing of impugned recovery proceedings. HELD In instant case, the tax for 1953-54 had to be paid by 20-3-1958. On 19-3-1958, on an application filed by the assessee, the assessee, asking for four months' time for paying the tax, the Income-tax Officer extended the time for payment up to 15-4-1958. On 5-4-1958, the assessee applied for the stay of the collection of tax till the disposal of the appeal by the Appellate Assistant Commissioner. On that application the Income-tax Officer had extended the time till 25-4-1958. In these circumstances, there was no substance whatsoever in the contention that the Income-tax Officer failed and neglected to exercise his power of granting stay under section 45 of 1922 Act. As to the objection, that for the realisation of taxes due from the assessee, who was a member of an undivided Hindu family,…

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