TMI Blog1990 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the deposit of title deeds was made as a security towards the dues of the appellant's father, Sri B. N. Sreedharan Unni. As Sreedharan Unni still continues in arrears to the Department, the question of returning the document does not arise is the stand taken by the Department. The learned single judge has accepted the case of the Department and dismissed the writ petition. Hence this appeal. As we were not satisfied with the materials placed before the court, we gave an opportunity to counsel for the Income-tax Department to produce materials with them which would probabilise the case of the Department that the document was deposited by way of security not in respect of the dues of the appellant but in respect of the dues of his fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very certificates have been issued to the Tax Recovery Officer,Quilon, requesting him to take early steps to collect the advance tax arrears.Recovery certificates regarding arrears of revenue could not have been issued unless a demand was issued in respect of the advance tax payable by the appellant and he had failed to pay the amount within the specified time. It is therefore not possible to accede to the contention that there was no pressure so far as the appellant is concerned to offer any security. In paragraph 5 of exhibit R-2(b), the details of the arrears have been furnished.The document in question is serial No. 17. This would probabilise the case of the appellant that having regard to the pressure of the authorities for recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contracting capacity to bring about an equitable mortgage by deposit of title deeds by exhibit R-2(a). As already stated, we are not satisfied with the materials produced before the court that the document was deposited towards the tax dues of the appellant's father or that the document was appropriated as security towards the dues of the appellant's father. In these circumstances, we have no hesitation in taking the view that the Department had rightly accepted the deposit of title deeds as security for the dues of the appellant, particularly when it is not the case of the Department that the tax dues of the appellant are not in arrears. For the reasons stated above, this appeal is allowed, the judgment of the learned single judge is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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