1987 (11) TMI 8 - HC - Income Tax

Summary

The High Court of Kerala dismissed the appeal by the State regarding the attachment notice issued to the widow of Subramanya Bhat for arrears of agricultural income tax. The court held that the properties assigned to Subramanya Bhat could not be proceeded against as conditions under the Kerala Agricultural Income-tax Act were not satisfied. The appeal was found to be without merit and was dismissed.