9911796707
TMI Blog1993 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ties may be lifted. But the Commissioner sent reply, exhibit P-7, dated March 30, 1992, declining the request and informing the petitioner that the attachment cannot be lifted. The petitioner has thereupon filed this writ petition for the issue of a writ of mandamus to the respondents, viz., the Commissioner of Income-tax and the Tax Recovery Officer, to declare/proclaim that the attachment of her immovable properties stands withdrawn, and for other incidental reliefs. In the counter-affidavit filed on behalf of the respondents, it is admitted that the arrears due from the petitioner have been completely paid ; but it is stated that her father, Bharathan, owes an amount of Rs. 14,26,382.30 to the Department, for which the petitioner is sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue from her was paid. No further act formally withdrawing the attachment was necessary as it stood withdrawn on payment of the arrears. If any further amounts were due from her as alleged, as a person owing debts to Bharathan, the respondents have to take fresh proceedings for attachment of her properties for recovery of those amounts. No such proceedings have been initiated and, therefore, and having regard to the terms of rule 12 of the Second Schedule to the Act, the petitioner is entitled to the declaration that the attachment stands withdrawn. The contention of counsel for the Revenue, in reply, is that amounts were due from the petitioner, both by way of arrears of her own tax as also under the garnishee proceedings initiated by exhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of immovable property. Rule 12 is thus categoric that, when once the amount due with costs and all charges and expenses is paid, the attachment shall be deemed to be withdrawn. The withdrawal of the attachment is automatic when the amounts mentioned in rule 12(a) are paid. No further act is required to effectuate the withdrawal. The attachment ceases the moment the specified amounts are paid. It does not subsist thereafter. The subsequent proclamation contemplated is only a mode of conveying the information to the public at large that the attachment does not subsist. But the cesser of the attachment does not depend on such proclamation. It takes effect at the time the amounts mentioned in rule 12(a) are paid. I may also mention that the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d any money for or on account of the assessee, then, nothing contained in sub-section (3) of section 226 shall be deemed to require such person to pay the amount mentioned in the garnishee notice, but if it is discovered that such statement was false in any material particular, such, person shall be personally liable to the Income-tax Officer to the extent of his liability to the assessee on the date of the notice. It is the petitioner's case that she does not owe any amount to Bharathan. The amounts paid by Bharathan to the Kerala State Beverages Corporation Ltd. belonged to her, which Bharathan paid to the Corporation on her behalf as her power of attorney. She states, therefore, that unless and until the contents of the affidavit are fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
