9911796707
TMI Blog1996 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. These appeals by special leave arise from the order of the High Court of Kerala made on November 1, 1995, in C. R. P. Nos. 1745 and 1980 of 1995. The case has a chequered history, details of which need no repetition. Suffice it to state that the late V. Madhava Raja owed certain dues towards income-tax, wealth-tax and agricultural income-tax. On his demise, when a partition suit, viz., O. S. No. 1 of 1964, was filed for division of the properties by metes and bounds among the sharers, an attempt was made by the State to have the estate attached for recovery of the tax dues. Pursuant to an agreement between the parties, the court passed an order avoiding attachment and directed the joint Commissioners to recover the dues from the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/4ths amount. Ultimately, by order dated September 19, 1992, this court had dismissed the special leave petition with liberty to the executing court to confirm the sale already made, etc. In the meanwhile, the court passed vague orders on the auction-purchaser's applications for permission to withdraw from the auction and for extension of time. The auction-purchaser filed a revision in the High Court. The learned single judge further directed the trial court to consider the matter in the light of the direction issued by this court in the special leave petition. The appellants also filed an application under Order 21, rule 90, of the Civil Procedure Code, to set aside the sale. All these matters were heard together and by order dated Aug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in yet another previous order. But in view of the certificate issued by the Tax Recovery Officer, admittedly, the amount of Rs. 5 lakhs and odd was due and recoverable from the estate of the deceased Venugopala Varma Raja. Shri Thakur has placed reliance on section 222 of the Income-tax Act and the procedure prescribed in Schedule II to that Act for the recovery of the arrears of income-tax, wealth-tax, etc. Since that procedure was not followed and rule 9 of the Rules being a bar to the jurisdiction of the civil court, the proceedings taken for recovery of the amount were without authority of law. We find no force in the contention. Section 222 and Schedule II are relatable to the procedure to be adopted by the Tax Recovery Officer for rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain properties were sold and a sum of Rs. 12,000 and odd had remained surplus. For refund thereof, one of the defendants to the suit, viz., the seventh defendant, made an application and thereon refund of the amount was ordered. These two documents would not indicate that there was no amount due from the assessee. As seen earlier from the certificate issued by the Income-tax Officer on December 6, 1995, an amount of Rs. 5,15,000 and odd was still due and recoverable from the estate. It is then contended that since the property is a valuable property and was sold for a meagre amount, this court may interfere and direct the appellants to pay interest on the 1/4th amount deposited and also some compensation to the auction-purchaser. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
