1966 (1) TMI 63

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the department certain moneys towards arrears of tax due from the petitioner. The ground of the petitioner is that the requirement of section 26(1), that a copy of the requisition to the Superintending Engineer, Madras Electricity System, shall be forwarded to the dealer at his last address known to the assessing authority, has not been complied with. As a result, it is said, the notice to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gives power to the department to serve a garnishee notice as it were on persons from whom moneys are due to the assessee, requiring that such moneys should be paid over to the department towards arrears of tax. This power of the assessing authority is to be exercised by a notice in writing served on the person who is required to pay over the moneys to the department. The section no doubt says tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X