A GOPALA NAIDU Vs. TAX RECOVERY OFFICER I

JUDGEMENT

(1.) The petitioner has presented these petitions praying for a declaration to the effect that the Income-tax Department must be deemed to have collected the entire rent due to the petitioner in respect of premises belonging to him from his tenant in view of the prohibitory order issued by the Department and also praying for quashing the order issued by the Tax Recovery Officer attaching two immovable properties belonging to the petitioner.

(2.) The facts of the case, in brief, are as follows. The father of the petitioner was an income-tax assessee. As on May 21, 1978, it appears, he was due to the Department in a sum of Rs. 17,509. A non-residential building belonging to the petitioner situate at Subhedar Chatram Road, Bangalore, had been let out to one Hayavadana Rao on a monthly rent of Rs. 1,650. A prohibitory order was issued by the Tax Recovery Officer on May 15, 1978 (vide annexure A), under rule 26(1) (iii) of the Second Schedule to the Income-tax Act, 1961. By that order, the said Hayavadana Rao was prohibited from paying monthly rent to the petitioner and he was also requested to remit the rent of Rs. 1,650 per month payable to the petitioner, to the Department instead, until further orders.

(3.) On January 6, 1982, the Tax Recovery Officer issued two orders (vide annexures "B" and "C") under rule 48 of the Second Schedule to the Income-tax Act, 1961, attaching two buildings belonging to the petitioner, namely, M/s. Sujatha Theatre at Ramachandrapuram, Bangalore, and No. 25-26, Victory Mansion, 1st Main Road, Seshadripuram, Bangalore, on the ground that a sum of Rs. 95,059 was due from the petitioner to the Department in respect of three certificates dated March 20, 1980, March 31, 1980, and November 28, 1981. Thereafter, the petitioner has presented these petitions.