TMI Blog1966 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the matter of transactions relating to second-hand cars at Amritsar. It is said that he carried out several transactions at the instance of the sons of late S. Pratap Singh Kairon, namely, Shri Surinder Singh Kairon and Shri Gurinder Singh Kairon. Their income-tax cases were being investigated by Shri Anand Prakash, Income-tax Officer, who was in charge of the Special Investigation Circle " B " Amritsar. It is said that during the course of the enquiries which he was making, he got into touch with the petitioner who was summoned by him. The petitioner appeared before him on 13th January, 1965, and his statement on oath was recorded. In that statement the petitioner is stated to have given details of all the transactions of which he wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed surprise at the contents of the letter of the Income-tax Officer dated 25th August, 1965. He further stated : " I am an illiterate person. I cannot read or write. Your goodself has been calling me in your office at Amritsar regarding certain enquiries against Shri Surinder Singh Kairon. I have been telling you whatever I knew regarding his affairs considering it my duty towards the National Government. You once called me at Delhi through Shri Surinder Singh Kairon when I was there on a private visit. You asked me to sign a piece of paper on which you had written something and I signed the paper thinking that it is again something regarding the income-tax enquiries against Shri Surinder Singh Kairon. " The Income-tax Officer sent a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee, to pay to the Income-tax Officer either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount. " Clause (vi) of the same sub-section reads thus : " 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no longer necessary to discover whether the statement made on oath was false in any material particular as required by clause (vi). The answer on behalf of the petitioner to this is that no such admissions were made by the petitioner at all and that he, being an illiterate person, had only signed certain statements on 3rd June, 1965, as desired by the Income-tax Officer and that the real objections to the notice were contained in the letter dated 27th October, 1965, which was supported by an affidavit. It is emphasised that the statement previously recorded on 13th January, 1965, was before the issuance of the notice dated 24th May, 1965, and could be of no avail to the respondents who were bound to comply with the provisions contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober, 1965, after these orders had been issued, when he sent a letter containing objections supported by an affidavit presumably under legal advice. In my opinion, it was not open to the petitioner to have waited till after the attachment order, etc., had been issued for filing objections as contemplated by clause (vi) of section 226(3) of the Act. Once he sent his objections earlier which were not supported by an affidavit which were rejected and the attachment proceedings were taken, it was too late for the petitioner to take advantage of the provisions contained in clause (vi). Mr. Bhagirath Dass has submitted that no period of limitation has been prescribed for the purpose of sending objections under clause (vi) but it is plain from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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