1970 (9) TMI 28

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..... 6, 1966-67 and 1967-68 the petitioner was assessed under the Income-tax Act, 1961 (43 of 1961) (hereinafter to be referred to as " the 1961 Act "), and demands were raised against the firm and its partners. Being aggrieved by the orders of assessment the petitioner preferred appeals which are pending. Notwithstanding the pendency of the appeals, the Income-tax Officer, Ward " A ", Baripada, sent a .....

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..... contention of Mr. Mahanti for the petitioner is that the procedure prescribed in the Second Schedule of the 1961 Act should have been followed by opposite party No. 1 and not the procedure in the 1963 Act. The contention requires careful examination. Section 222 of the 1961 Act runs thus: "222. Certificate to Tax Recovery Officer.-(1) When an assessee is in default or is deemed to be in default .....

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..... roceedings for recovery of the arrears by any other mode have been taken. The other modes of recovery of the dues referred to in section 222(2) are to be found in section 226. It would thus appear that section 222 read with the Second Schedule prescribes a complete procedure for recovery of income-tax dues subsequent to the passing of the 1961 Act. In section 222(1), four different modes have be .....

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..... Bihar & Orissa Public Demands Recovery Act before 1st June, 1964, and the Orissa Public Demands Recovery Act, thereafter. After the passing of the new Income-tax Act, a self-contained provision for recovery of tax dues has been prescribed in the 1961 Act itself. If a specific mode for recovery is provided by the statute for realisation of a certain demand, it is that mode alone through which the r .....

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..... is not disputed to be the Tax Recovery Officer, is correct. The writ application is allowed. The entire proceeding under the 1963 Act started by opposite party No. 1 after receipt of the requisition is quashed. He is directed to proceed in accordance with the procedure laid down in the Second Schedule of the 1961 Act. In the circumstances, there will be no order as to costs DAS J.-I agree.
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