TMI Blog1997 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ched by the Tax Recovery Officer in realisation of the alleged arrears of income-tax challenges exhibits P-6 and P-9. Exhibit P-6 is a copy of the letter issued by the village officer on behalf of the Tax Recovery Officer stating that the attached property shall not be transferred or dealt with otherwise. By exhibit P-9 the respondent sent a letter to K. L. Mathew, the husband of the petitioner, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in exhibit P-9. It was in the above background the petitioner came before this court with the present writ petition. Heard learned counsel for the petitioner and also standing counsel for the Income-tax Department. Learned counsel for the petitioner points out that the petitioner is not a " defaulter " under the provisions of the Income-tax Act in so far as the amount claimed by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificate drawn up by the Tax Recovery Officer under section 222 in respect of any assets referred to in that section. Under section 222 when an assessee is in default or is deemed to be in default in making the payment of tax, the Tax Recovery Officer may issue a " certificate " authorising to recover the arrears from the assessee. The assessee can be said to be in default if he does not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised to take recovery proceedings. This being the position, the attachment of the property belonging to the petitioner is totally unauthorised. However, it has to be observed that in the counter-affidavit filed on behalf of the respondent it is stated that the petitioner's husband was given ample opportunity for clearing the income-tax dues even after the attachment of the land. It is further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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