9911796707
TMI Blog1970 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... sli (July 1, 1953, to June 30, 1954), 1362 Fasli (July 1, 1954, to June 30, 1955), 1363 Fasli (July 1, 1955, to June 30, 1956). The assessment orders relating to the first two years were made on November 23, 1959, and in respect of the subsequent years they were made on October 21, 1959, and August 13, 1957, respectively. It appears that certain penalties were also imposed. As the assessee made default in payment of the amount of tax and penalty, proceedings were taken against him for the realization thereof and attachment orders were issued by the Tahsildar on March 10, 1962. On May 21, 1962, the appellant filed a writ petition in the High Court praying that all coercive processes for the realization of the taxes and the penalties includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricultural income-tax, as if it were an arrear of land revenue. (2) No proceeding for the recovery of any sum payable under this Act shall be commenced after the expiration of one year from the date on which the last instalment fixed under section 30 falls due........" It was common ground before the High Court and has not been disputed before us that the date of the last instalment for the years 1360 F. to 1362 F. was June 28,1960. The date of last instalment for the year 1363 F. was September 19, 1958. The order of attachment having been made on March 10, 1962, was clearly beyond one year from June 28, 1960, and September 19, 1958. The question which arose was whether the recovery proceedings were commenced before March 10, 1962. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pratap Narain Bahadur Pal v. State of Uttar Pradesh). This view is based on various decisions under the Indian Income-tax Act, 1922. Section 46(7) of that Act provided that no proceedings for the recovery of any sum payable under that Act could be commenced after the expiration of one year from the last day of the financial year in which the demand was made under that Act. Under section 46(2) the Income-tax Officer was empowered to forward to the Collector a certificate specifying the amount of arrears due from an assessee, and the Collector on receipt of such certificate had to proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue. This provision together with section 46(7) came up for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence relating to the making of orders for realization of the tax in respect of the year 1362 F. inasmuch as the original orders were not produced. The learned judges of the High Court, as stated before, saw the register and after examination of the entries therein were satisfied that an order had been made for realization of tax within one year from June 28, 1960. We would be most reluctant to interfere with that finding. So far as the year 1363F. was concerned the date of the last instalment was September 19, 1958. According to annexure "A-5" the Sub-Divisional Officer, Lakhimpur, made an order on October 1, 1959, with regard to the demand for that year. The High Court found that the Deputy Commissioner had made an endorsement on October ..... X X X X Extracts X X X X X X X X Extracts X X X X
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