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2002 (6) TMI 9 - KERALA HIGH COURTPetitioners are challenging income-tax recovery notice - garnishee proceedings - Since the petitioners have no direct grievance nor any claim of priority over the income-tax dues, I do not think that they have any right to question the recovery notice against the employer. On this ground alone, the original petition is liable to be dismissed. - The next question is the petitioners' claim of immunity under the proviso to section 226(2) of the Income-tax Act. It is obvious from the said sub-section that immunity is against attachment of part of salary in recovery proceedings initiated against an employer for recovery of tax due from an employee. - So long as this court has no jurisdiction under article 226 of the Constitution of India to decree the salary arrears payable by the third respondent which is a company at Madras to the petitioners, this court is disabled to consider any priority for the petitioners' claim over the arrears of income-tax due from their employer to the Government. - the original petition is dismissed
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