TMI Blog1997 (7) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 2. One Anil Kumar was the owner in possession of a vacant plot with an area of 147 square yards situated at Mehlan Road, Sangrur. He mortaged the same with possession with all rights attached to it with the petitioner for a consideration of Rs. 10,000 vide registered mortage deed dated September 30, 1986 (annexure P-1). One of the rights conferred in the mortgage deed on the mortgagee-petitioner is that she has the right to make the construction on the plot, and, when the mortage is to be got redeemed, the mortgagee shall remove the material, or if agreed to shall be entitled to get the price of the material from the mortagor. In the year 1991, the petitioner started construction of two shops which were completed in December, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been attached for recovery of arrears of tax of Om Parkash Harbans Lal, Sangrur, addressed a letter dated September 14, 1996, to respondent No. 1 bringing to his notice that the property in question was duly mortaged through a registered mortgage deed dated September 30, 1986, by Anil Kumar in her favour and that Krishan Kumar, a partner of Om Parkash Harbans Lal, has no right or title of any kind in the property from which he was recovering the income-tax. It was further requested that tax recovered from the tenant of the petitioner be refunded to the petitioner and that he should not collect any kind of tax from the abovementioned property in future. Failing to get a favourable response from respondent No. 1, the present writ petition has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deem the property. Anil Kumar has no right to receive the rent of the leased premises. Under section 226(3) of the Act, the Income-tax Officer, can by notice in writing, require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the Income-tax Officer upon the money becoming due or being held within the time specified in the notice so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears of income-tax. The petitioner did not owe any money to Om Parkash Harbans Lal or any of its partners. Similarly, respondent No. 2 not being a tenant of Om Parkash Harbans Lal or any of its partners w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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