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2003 (3) TMI 95 - HC - Income TaxRecovery of Tax - Garnishee Proceedings - by this petition, the Stock Exchange, Mumbai, seeks to challenge a notice under section 226(3) of the Income-tax Act, 1961, dated October 5, 1995, as also a prohibitory order dated May 10, 1996, under section 222 of the Income-tax Act served on the petitioner whereby the stock exchange is restrained from making any payment of the debt due to Suresh Shah, member-broker on the Bombay Stock Exchange (the BSE), on the ground that the said broker had failed to pay arrears of income-tax
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