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2010 (2) TMI 109 - MADRAS HIGH COURTAttachment of property under section 226(3) – Recovery of tax – The Assessing officer attached the fixed deposits of Rs. 10 lakhs. A writ petition filed by the petitioner’s husband challenging the block assessment was dismissed. In this case Madras High Court-held that the petitioner’s husband was the assessee in default. The petitioner had, in law, an effective and efficacious remedy by approaching the tax authorities concerned under the act to redress her grievances in the manner known to law. The petitioner had to approach the forum created under the Act. The petition is dismissed.
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