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2001 (3) TMI 2 - SC - Income TaxRecovery of Tax - stock exchange - membership right in question was not the property of the assessee and, therefore, it could not be attached u/s 281B - No amount on account of Rajesh Shah was due from or held by the stock exchange - hence s. 226(3) not invokable - impugned order holding that in substance the right of membership or the membership card was a right of property which could be attached u/s 281B, is set aside - garnishee notice and order of provisional attachment are quashed
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