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TMI Blog1972 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... Abdul Rahim, was in arrears of income-tax, interest thereon and penalty aggregating to Rs. 4,37,868.29. For recovering the said amount, recovery proceedings were initiated by the income-tax department. A certificate was issued by the Income-tax Officer to the Tax Recovery Officer under section 222 of the Income-tax Act, 1961, on March 27, 1968, for the recovery of the said amount. In pursuance of the said certificate, the Tax Recovery Officer initiated recovery proceedings. He issued a notice of demand to the defaulter, the said T. M. Abdul Rahim, for the entire arrears under rule 2 of the Second Schedule to the Income-tax Act, 1961, on May 10, 1968. But, as the defaulter had died even on April 17, 1968, the said notice of demand was return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unter-affidavit filed on behalf of the respondents that notices of demand were in fact issued to the petitioner and the other legal representatives of the deceased defaulter before the attachment was effected and the sale proclamation was settled. But, on a perusal of the 'records produced by the respondents, we find that the notices of demand were issued to the legal representatives in Form No. I.T.C.P. 29 only in February, 1969, long after the attachment was effected and the sale proclamation had been settled in December, 1968. The question is whether the notice of attachment and. the proclamation of sale issued in the names of the deceased defaulter are invalid and, if so, whether subsequent service of the notices of demand on the lega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is no indication in those notices that the proceedings are being taken against the legal representatives. It is only in February, 1969, notices were addressed to and served on the legal representatives of the deceased defaulter. It could, therefore, be said that the recovery proceedings had been properly initiated against the legal representatives of the deceased defaulter only after February, 1969. Therefore, the earlier attachment and the settling of the sale proclamation made on December 26, 1968, without notice to the legal representatives of the deceased defaulter cannot be held to be in accordance with the rules. Once the Tax Recovery Officer is put on notice of the death of the defaulter, the Tax Recovery Officer has to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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