SATTLER A Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this writ petition preferred under article 226 of the Constitution of INdia, the petitioner has prayed for the issue of a writ of mandamus or a direction in the nature of a writ of mandamus directing the INcome-tax Officer, Circle I, Bangalore-respondent-to issue to the petitioner a tax clearance certificate under section 230(1) of the INcome-tax Act, 1961.

(2.) THE petitioner is the widow of J. Sattler, who died on June 8, 1963. She applied for a tax clearance certificate in order to enable to leave this country and go to New Zealand where her daughter is residing. THE respondent by his order dated May 23, 1969, has refused to grant the tax clearance certificate on the ground that a sum of Rs. 48,715 is recoverable from the petitioner as legal representative of her deceased husband and that, unless the said amount of tax with interest is paid, the petitioner is not entitled to a tax clearance certificate. THE petitioner's contention is that no tax is recoverable from the estate of Mr. Sattler.

(3.) THE firm of "Inka Corporation" was dissolved on the adjudication made in the insolvency proceedings in the High Court of Bombay on February 17, 1953. THE income-tax assessment orders were made on March 31, 1956, on the firm of "Inka Corporation" and notices of demand were served on one of the quondam partners, Mr. K.S. Gandhi. THE notices of demand were not served on the petitioner's husband, Mr. Sattler.