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1996 (10) TMI 4 - SC - Income TaxTax Recovery Officer - partition suit was filed for division of the properties by metes and bounds among the sharers, an attempt was made by the State to have the estate attached for recovery of the tax dues - held that since the income tax and other dues are a first charge on the estate of the deceased, the State had rightly proceeded to recover the tax arrears from the estate before partition - held that executing court had power to proceed with the recovery
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