SRIRAMIAH B A Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE sale proceedings impugned in these petitions will have to be held invalid as the amount for the recovery of which the properties are purported to have been sold (under the sale proclamation issued) is much more than the amount due from the assessee. THE certificates issued under s. 46 (2) of the Indian IT Act, 1922, show that the amount due from the assessee is Rs. 24,933.16. It is now admitted on behalf of the revenue that the amount due from the assessee is only Rs. 20,997.33. According to the assessee, it was only Rs. 19,000 and odd. In any case the amount shown in the certificates in more than what was due from the assessee. It cannot be said that the mistake in question was due to any clerical error. That being so, the proclamation issued should be held to be invalid which means that the sale held in pursuance of that proclamation is also invalid.

(2.) A similar question came up for consideration before a Bench of the Madras High Court in Santosha Nadar vs. Addl. ITO, Tuticorin (1961) 42 ITR 715. This is what the Officiating Chief Justice observed in that connection: