TMI Blog2021 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and this argument is sought to be buttressed by referring to Section 226(3)(iii) of the IT Act. Be it noted that Section 226 of the IT Act deals with other modes of recovery. Sub-Section (1) of Section 226 states that where no certificate has been drawn up under Section 222, the assessing officer may recover the tax by one mode or modes provided in Section 226. From the recovery certificate placed before us by the learned counsel appearing for the appellant, we find that the certificate has been issued under Section 28A of the SEBI Act of 1992 read with Section 222 of the IT Act. Therefore, the provisions of Section 226 of the IT Act cannot be resorted to by the appellant as it deals with cases where no certificate has been drawn under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has been filed by the writ petitioner being aggrieved by the judgment and order 13 th September, 2017 passed in W.P. No.23127(W) of 2017. The Division Bench on hearing the appeal under Section 5 of the Limitation Act, 1963 directed the application to be taken up along with this appeal vide order dated 24 th May, 2021. We have elaborately heard Mr. Vikash Singh, learned counsel for the appellant and Mr. N. C. Bihani, learned counsel appearing on behalf of the State / respondent no.8. The appellant is a retired officer from the Alloy Steel Plant, Durgapur. After his retirement in April, 2007, he is said to have deposited his retiral benefits in the State Bank of India, Mejhia Power Station Branch. In May, 2007, he appears to have opene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition directing the appellant to avail the alternative remedy. Aggrieved by such order, the appellant is before us. We have elaborately heard Mr. Singh, learned counsel for the appellant. We have also heard Mr. N. C. Bihani, learned counsel for the State of West Bengal. The learned counsel for the appellant submitted that the power under Article 226 of the Constitution of India can be exercised by this Court for issuing various categories of writs and mere existence of an alternative remedy cannot operate as a bar for entertaining the writ petition. The contention advanced by the learned counsel for the appellant is that in terms of sub-Section (3) (iii) of Section 226 of the IT Act, no copy of the notice ought to have been forward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or proceedings are wholly without jurisdiction and/or where vires of the Act is challenged. The appellant seeks to bring his case within the ambit of the exception which has been drawn by the Hon'ble Supreme Court to show that the order of attachment is in violation of principles of natural justice and this argument is sought to be buttressed by referring to Section 226(3)(iii) of the IT Act. Be it noted that Section 226 of the IT Act deals with other modes of recovery. Sub-Section (1) of Section 226 states that where no certificate has been drawn up under Section 222, the assessing officer may recover the tax by one mode or modes provided in Section 226. From the recovery certificate placed before us by the learned counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the competent authority with a prayer for lifting the order of attachment and de-freezing the bank account and term deposit account under the relevant statute and while entertaining such an application, the concerned authority shall endeavour to consider the application on merits by excluding the period during which the writ petition was pending before this Court and till receipt of the certified copy of this judgment and order while computing limitation. Re: I.A. CAN 2 of 2018 (Old CAN 1908 of 2018) In view of the dismissal of the appeal itself, nothing survives in the stay application and therefore, the stay application is also dismissed. Urgent photostat certified copy of this order, if applied for, be given to the parties expe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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