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2004 (1) TMI 52 - CALCUTTA HIGH COURTGarnishee Proceedings - writ petitioner/appellant- SWCL had assailed the notices issued u/s 226(3)(x) against the APBCL, as debtor of SWCL, the garnishee against whom a notice under section 226(3) was issued, seeking to recover the tax due and payable by VCVL in respect of the amount due and payable by SWCL, the garnishee to VCVL, the decree-holder, pursuant to a decree obtained by the latter against the former – Held that Tax Recovery Officer has no power to attach the debt due to the garnishee without following the provisions of section 222
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