LAKSHMAN SWARUP OM PRAKASH Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal by the decree-holder is directed against the judgment of the Allahabad High court dated 22/9/1981 in Civil Revision No. 835 of 1974 filed by the Union of India against the order dated 4/3/1974 passed by the Civil and Sessions Judge, Agra in execution proceedings pending before him. The facts, in brief, are as follows:

(2.) Section 226 (4 of the Act provides as under:

(3.) Under Section 226 (4 of the Act the Assessing Officer or Tax recovery Officer can move the court having custody of money belonging to the assessee for payment to him of such money for discharging the tax liability of the assessee. What is necessary is that on the date when the application is made the court should have custody of money belonging to the assessee. The question, therefore, is whether on 31/8/1973 when the application under Section 226 (4 was moved by Respondent 1 any money belonging to the judgment-debtors was in custody of the executing court. For that purpose it is necessary to consider Section 73 Civil Procedure Code which provides as under: