9911796707
TMI Blog1990 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-68. The petitioner claims that, on October 30, 1971, he furnished the original title deed of the aforesaid property to the Income tax Officer, Central Circle, Ernakulam, as security for the payment of the tax which was then due from him. The arrears have been wiped out. The petitioner is entitled to the return of the title deed. It is not being returned to the petitioner. The petitioner filed ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vey No. 946 of Chengazhassery village to the petitioner forthwith. Two statements have been filed by the respondents. One is dated February 27, 1988. The other is dated December 18, 1989. In the earlier statement, the Revenue pleads that the petitioner has submitted the document as per letter dated October 30, 1971, as security for income-tax arrears of his late father, Sri Sreedharan Unni. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply affidavit. According to him, as could be seen from exhibit P-5 notice dated December 10, 1971, tax was demanded from him for the assessment year 1971-72. The petitioner handed over the title deed as security for tax arrears due from him. I heard counsel for the petitioner as also counsel for the Revenue. It is common ground that the title deed was handed over to the Department along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not think that, in normal circumstances, security by way of document of title deed would be insisted on immediately for the sum of Rs. 1,963. It does not appear to be reasonable to infer that, for the said demand, within a period of 18 days, security would have been insisted on or furnished. De hors exhibit P-5, there is no other material to come to the conclusion as to for what arrears the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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