9911796707
TMI Blog1990 (7) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings for the years 1984-85 to 1986-87 were pending on account of the non-production of the profit and loss account arising out of the production of the picture called "Kai Kodukkum Kai". Therefore, a difficulty was expressed in the issue of a certificate under section 230A of the Act and the petitioner was called upon to pay the tax arrears and co-operate with the Department in the completion of the pending assessments. On February 24, 1988, the petitioner caused letter to be sent to the first respondent purporting to co-operate with the Department in respect of the pending assessments. On February 24, 1988, an order of provisional attachment was made against the properties of the petitioner under section 281B of the Act. This attachme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner is that under rule 44B, there is an obligation cast on the Assessing Officer to pass orders within 60 days from the date of receipt of the application and if he refuses to grant the certificate, the reasons therefor should be recorded. Under section 281B of the Act, the Assessing Officer is enabled to pass an order of attachment. Under section 281B(2) such provisional attachment shall cease to have effect after the expiry of six months from the date of the order. With the said provisions in the background, the argument is that the application which is the subject-matter of this writ petition, namely, the application dated June 14, 1989, should have been considered and orders passed thereon on or before August 13, 1989. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was subsisting. Learned counsel for the petitioner then argues that the provisional order of attachment cannot be an impediment to the grant of a certificate under section 230A of the Act. For meeting this argument, one has to look into section 281 B which enables the authorities to pass an order of provisional attachment. It is clear from a reading of this section that the provisional attachment is made for the purpose of protecting the interests of the Revenue and it is made during the pendency of any proceedings for assessment of any income. In this case, it is not disputed that the assessment proceedings for the years 1984-85, 1985-86 and 1987-88 were pending on the date of the provisional attachment and in fact, subsequently, on March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty. Leaving all technicalities aside, if we examine the question whether the applicant is entitled to the certificate as on today, we are faced with the assessment orders completed on March 30, 1990, wherein tax liabilities to the tune of nearly rupees 50 lakhs have been imposed. Any enactment, much more a fiscal enactment, should be interpreted in a manner that there is no loss of revenue to the State. The petitioner did not come to this court immediately after the expiry of 60 days from June 14, 1989. He has allowed the assessments to be completed on March 30, 1990 and has filed this writ petition only on April 26, 1990. There is no deeming provision in rule 44B of the Rules. Therefore, on the date of the writ petition, certainly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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