Amounts covered by garnishee orders.

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..... d not take steps to realise amounts covered by garnishee orders, and the assessee was put to pecuniary loss on account of the operation of limitation. 2. It was seen from the Commissioner's report that no further action to realise the amount was taken against some of the garnishees as they had denied their liability to pay any amount to the assessee in default. Even though under the law there is .....

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..... tatement on oath. Such an intimation to the assessee should clearly invite him to lead the evidence if any in his possession to disprove the denial by the garnishee so that prompt steps could be taken under section 226(3). 3. It may be ensured that no garnishee is allowed to delay or defer the payment of amounts covered by the garnishee proceedings except by filing a statement on oath as presc .....

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