9911796707
TMI Blog1988 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... on the transferor in respect of the agricultural income for the years 1975-76 and 1976-77. This was for the period prior to the date of transfer. The assessment was made after due notice to the assessee. However, recovery proceedings were initiated against the petitioner in his capacity as the transferee for the taxes due from the assessee-transferor for the period prior to the date of the transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is entitled to be heard before recovery can be had by attachment and sale of the property. Section 23 reads : "23. Assessment in case of transfer of right in land.-Where a person in receipt of agricultural income from any land in the State is found to have transferred his interest in such land to another person, the transferor and the transferee shall each be assessed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment being made on the transferee when the transferor cannot be found. In the present case, there has been no such assessment on the transferee, apparently because the Department has no case that the. transferor could not be found. But proceedings are initiated for recovery by attachment and sale of the transferred property, probably because the tax in respect of the assessment already made on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to recover the tax from the transferor from whom it was due, but .then it could not be recovered. The transferee must then have a due opportunity to contest the claim of the Department by pointing out that the transferor is in a position to pay. Such a contention of the transferee must be considered by the Department and, if not found valid, then an order must be passed directing recovery fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the proviso. In the circumstances, the assessing authority, the third respondent, shall issue a notice to the petitioner under the second limb of the proviso to section 23 as aforesaid, and, in the meantime, the fourth respondent Tahsildar shall defer action under the Revenue Recovery Act until such time as a final order is made by the assessing authority pursuant to the abovementioned notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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