TMI Blog1988 (6) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order for the year 1980-81. This was confirmed in appeal by exhibit P3. It is stated by the petitioner's counsel that a second appeal is pending before the Sales Tax Tribunal. In the meantime an order is stated to have been issued by the second respondent under section 25 of the Kerala General Sales Tax Act, 1963, directing the petitioner's employer, the third respondent, "to recover and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact the case under section 226 of the Income-tax Act, 1961, will be draconian in effect. The petitioner has no other income and if his salary is completely withheld from him in purported compliance with section 25 of the Kerala General Sales Tax Act, the petitioner, counsel points out, would be totally deprived of his livelihood, and such an action is contrary to the legislative intent, and, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the employee's salary. A reasonable recovery is possible only if it is limited in the manner provided under the proviso to section 226(2) of the Income-tax Act. That sub-section and the proviso to it read: "226. Other modes of recovery.-(1).................. (2) If any assessee is in receipt of any income chargeable under the head 'salaries', the Income-tax Officer may require any person p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withholding from the petitioner's salary a sum to the extent that was reasonable, it is unnecessary to consider the petitioner's contention that the section, as it stands, is unconstitutional. In so far as the second respondent is deemed to have intended to recover under section 25 only to the extent that it is permissible under section 226(2) of the Income-tax Act, I direct respondents 2 and 3 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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