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2008 (10) TMI 235 - HC - Income TaxRecovery of Tax – Garnisheee Proceedings – Mutt property – Attachment – Recovery from third party - the assessee, who is due in money to the Department is the mutt. The petitioner is willing to pay the amounts due to Department by the mutt, provided he is recognised by the Department as the successor of Krishnananda Giri Gowswami of mahant of the mutt. But the Department is not willing to recognise him as the person who has inherited any right in the properties of the mutt or as a successor to the mahant of the mutt - Department issued notice to the garnishee of the petitioner who is holding the money which belongs to the petitioner – held that - the notices issued under section 226(3) of the Act are without jurisdiction and require to be quashed. If any money is already received by the Department from the banks in pursuance of the said notice, they are bound to refund the money to the persons from whom they have received it, i.e., the bankers who have made payment to the Department, as the collection of the said money has no legal basis and is without authority of law.
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