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TMI Blog2007 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Narayanasamy for the respondents. JUDGMENT K. Raviraja Pandian J.— The prayer in the writ petition is for the issuance of a writ of certiorari to call for the records of the case on the file of the first respondent in respect of the notice issued under section 226(3) of the Income-tax Act dated March 8, 2007, received by the petitioner on the same day evening and quash the same. 2. The relief has been sought for in the following premise that the petitioner is a registered company carrying on the business of trading of ayurvedic medicines and health care products as a wholesale distributor and is maintaining regular accounts. The petitioner has been regularly assessed to income-tax and sales tax. 3. The petitioner pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials available on record particularly notice issued under section 226(3) of the Income-tax Act and the subsequent letter of the petitioner's bankers informing payment of tax in a sum of Rs. 3,88,85,000 to the respondents as requested by them in their notice which is the cause of action for the petitioner to file a writ petition. 5. Section 226(3) of the Income-tax Act which reads as follows : "(3)(i) The Assessing Officer or Tax Recovery Officer may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay to the Assessing Officer or Tax Recovery Officer either for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice. (vi) Where a person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee, then nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Assessing Officer or Tax Recovery Officer to the extent of his own liability t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Officer in exercise of his powers under section 222." 6. Hence, notice issued which is impugned in this writ petition to the writ petitioner is strictly in accordance with law. Hence the issuance of notice under section 226(3) of the Income-tax Act cannot be found fault with. If the petitioner is having any grievance in making the payment, without his knowledge, it is for him to agitate the matter separately against the bankers. As the notice has been issued strictly in accordance with the statutory provisions and in the absence of challenging the impugned order, I do not find any illegality or irregularity in the issuance of notice. 7. With the above observation, the writ petition is dismissed. No costs. Consequently, M. P. Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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