TMI Blog1967 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... s of tax - - - - - Dated:- 5-7-1967 - Judge(s) : A. R. SOMNATH IYER., M. SADANANDASWAMY. JUDGMENT The judgment of the court was delivered by: SOMNATH IYER J. - In this writ petition, the petitioner, whose income was assessed by the income-tax authorities, owed a sum of Rs. 18,783.75 P. towards the arrears of tax, and the Parupathegar of the Nad Office, Coorg, who is respondent No. 3, cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the counter-affidavit produced on behalf of the Income-tax Officer, it was denied that the petitioner handed over any promissory note to the income-tax department. The petitioner's allegation that the promissory note had been endorsed in favour of the department, was also denied. It was explained that a promissory note was sent by post by the petitioner to the income-tax department and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebtor of the petitioner to make the payment of a debt due to the petitioner towards the petitioner's arrears of income-tax, the Income-tax Officer did not become the agent of the petitioner for the recovery or collection of the debt due to him. Section 46(5A) is an enabling section, which creates a machinery for the recovery of the income-tax arrears from a person who is indebted to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner contends that a certificate of clearance granted to the petitioner by the concerned Income-tax Officer on January 12, 1960, discharged the petitioner. It is plain that it did not ; for, that certificate stated no more than that the petitioner was doing everything possible to pay the tax demanded promptly and regularly. It did not state that the arrears of tax due from him had been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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