9911796707
TMI Blog2002 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... an employer for recovery of tax due from an employee. - So long as this court has no jurisdiction under article 226 of the Constitution of India to decree the salary arrears payable by the third respondent which is a company at Madras to the petitioners, this court is disabled to consider any priority for the petitioners' claim over the arrears of income-tax due from their employer to the Government. - the original petition is dismissed - - - - - Dated:- 20-6-2002 - Judge(s) : C. N. RAMACHANDRAN NAIR. JUDGMENT C.N. RAMACHANDRAN NAIR J.-The petitioners claim to be employees of the third respondent-company which supplies security personnel to various companies including the second respondent. They are at present employed by the third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners who are admittedly employees of the third respondent. I have heard counsel for the petitioners at length. However, since I do not feel that the original petition is maintainable, I proceed to dispose of the same at the admission stage without notice to the respondents. Since the petitioners claim immunity from attachment of the amount payable, or that may become payable, by the second respondent to the third respondent under the proviso to section 226(2) of the Income-tax Act, I extract hereunder section 226 in so far as it is relevant for the purpose of this original petition: "226. (1) Where no certificate has been drawn up under section 222, the Assessing Officer may recover the tax by any one or more of the modes pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee in respect of arrears or the whole of the money when it is equal to or less than that amount..." In the first place, I do not think the original petition is entertainable for the reason that the petitioners have no locus standi to question exhibit P-1 which is nothing but income-tax recovery proceedings initiated by the income-tax authorities against their employer the third respondent. The notice itself is issued as early as on June 14, 2001, and it is not known whether the aggrieved person, that is the third respondent has challenged the same and if so the result or the subsequent developments in the recovery proceedings. In order to recover the arrears of income-tax due from a defaulter, the income-tax authorities have the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued the same one year back. On the face of it, the original petition itself is probably the sinister move by the third respondent to prevent income-tax recovery by sending its employees to this court with this original petition. Since the petitioners have no direct grievance nor any claim of priority over the income-tax dues, I do not think that they have any right to question the recovery notice against the employer. On this ground alone, the original petition is liable to be dismissed. The next question is the petitioners' claim of immunity under the proviso to section 226(2) of the Income-tax Act. It is obvious from the said sub-section that immunity is against attachment of part of salary in recovery proceedings initiated against an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the amount, get an award and attach the amount payable by the second respondent to the third respondent and if entitled to claim priority over income-tax arrears. So long as this court has no jurisdiction under article 226 of the Constitution of India to decree the salary arrears payable by the third respondent which is a company at Madras to the petitioners, this court is disabled to consider any priority for the petitioners' claim over the arrears of income-tax due from their employer to the Government. They cannot indirectly question exhibit P-1 proceedings which only serves the purpose of defeating the recovery proceedings initiated for recovery of income-tax arrears due from the third respondent. In the circumstances, I find no g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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