9911796707
TMI Blog2022 (8) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners are LRs of the assessee as a legal representative connotes any person intermeddles with the estate of the deceased . Rule 86 of the Second Schedule provides that An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. (2) Every appeal under this rule must be presented within thirty days from the date of the order appealed against. (3) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise. A query was put to Standing counsel as to whether an order of attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of four (4) weeks from today or till disposal of the stay petitions, whichever is earlier. - W.P. Nos.34824 and 35104 of 2019 and WMP Nos. 35900, 35899, 35897 and 35587 of 2019, 16851 and 16796 of 2022 - - - Dated:- 23-8-2022 - THE HONOURABLE DR . JUSTICE ANITA SUMANTH For the Petitioner : Mrs.Selvi George For the Respondents : Mrs. Hema Muralikrishnan Senior Standing Counsel R1 ORDER The petitioners are five sisters, who challenge an order passed by the Tax Recovery Officer (TRO/R1) dated 22.11.2019 in terms of Section 226(3) of the Income tax Act 1961 (in short Act ), attaching the rents from the property at 1) Door No.9, Grand Southern Trunk Road, St.Thomas Mount, Cantonment, Chennai-16, in R.S.No.1356 of L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appear to be correct, in light of the order of the I Additional Family Court in F.C.O.P.No.1629 of 2008 dated 30.05.2008, wherein, at paragraph 2, the Family Court Judge refers to two children having been born to the assessee and Dhanalakshmi from out of their wedlock. It is on this basis that the Income Tax Department appears to have passed an order of assessment on Anitha and Praveen Kumar treating them as his LHs. 5. Thereafter, proceedings were taken to secure the outstanding demand from the assessment, by attaching the rents from the properties of the deceased assessee. Notices in terms of Section 226(3) had been issued to the tenants along with the issue of summons under Rule 83 of the second schedule to them, calling for variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , unless there is anything repugnant in the subject or context, - ... (11) legal representative means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or issued in a representative character the person on whom the estate devolves on the death of the party so suing or sued; 9. According to the petitioners before me, the property in question is part of a larger extent of land, held jointly by the deceased assessee along with his five brothers. Three out of the six brothers had partitioned their portion of the land and the remaining three brothers, including the deceased assessee, thus continue to hold one portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceding paragraphs, the action taken by the Income Tax Department in this case is to secure its interest by attachment of rent. Prima facie, there is nothing untoward in this regard as admittedly, the petitioners are beneficiaries under the Will of the deceased assessee dated 07.06.2007, to the exclusion of R2 and R3. As per the provisions of Section 159 of the Income tax Act read with Section 2(11) of the CPC, the petitioners are LRs of the assessee as a legal representative connotes any person intermeddles with the estate of the deceased . 13. Rule 86 of the Second Schedule provides that An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie to the Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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