9911796707
TMI Blog1995 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of 1986 on the file of the Subordinate Judge, Dindigul, against the order passed in the said E. A. No. 107 of 1987, dated April 11, 1988. The first respondent herein---Agricultural Income-tax Officer, Dindigul, who is one of the decree-holders, has filed the said execution application for payment out, of a sum of Rs. 1,13,000 said to be due by the deceased judgment-debtor. Respondents Nos. 2 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against that order, the present revision petition has been preferred. Learned counsel appearing for the petitioner herein submitted that for realising the arrears of tax due by way of agricultural income-tax, the mode and time for recovery is prescribed under section 41 of the TamilNadu Agricultural Income-tax Act, 1955 (for short, " the Act "). According to learned counsel, for the purpose of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than one creditor, it is the duty of the executing court to distribute the amount due to them rateably in the execution proceedings. It is under this provision, the first respondent approached the executing court for collecting the amount due from the judgment-debtor. The learned Additional Government Pleader further submitted that even according to section 41 of the Act, the procedure adopted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Officer, the first respondent herein, filed an application for payment out, of the sum of Rs. 1,13,000 being the tax arrears due by the judgment-debtor. In the matter of recovery of tax arrears, the mode and time for recovery is prescribed under section 41 of the Act. Under section 41, the Agricultural Income-tax Officer should forward a certificate to the District Collector for realisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n violation of either the provisions of the Code of Civil Procedure or the provisions contained in section 41 of the Act. Since the tax arrears are to be considered as land revenue, the Government would have a first charge over the amount lying in court deposit to the credit of the assessee-judgment-debtor. Therefore, the order passed in E. A. No. 107 of 1987 ordering payment out in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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