MONI SENAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE original petition has been filed by Smt. Moni Senan, who is the wife of Mr. Chandrasenan, an assessee under the Income-tax Act (PAN 46-011-PZ-9065). For the assessment years 1982-83 to 1987-88, there was non-remittance of tax. In respect of those years, the Settlement Commission on September 28, 1994, ordered that an amount of Rs. 34,16,388 is payable in four instalments- THE amount was not paid and the Department had levied interest under Section 220(2) of the Income-tax Act, 1961. It comes to Rs. 84,64,563 and the total arrears aggregated to Rs. 1,18,80,951. Exhibit P-3 addressed to the petitioner is the notice issued by the Tax Recovery Officer whereby the petitioner was directed to pay the amount within 15 days of the receipt of the notice. Following exhibit P-3, as there was no payment made, notices had been issued proclaiming sale of immovable properties, jointly owned and possessed by the petitioner and Sri Chandrasenan. Item No. 1 was an extent of 25.452 cents of land, item No. 2, 6.508 cents, item No. 3, 7.867 cents and item No. 4, 4.69 cents. THE first two items were proposed to be sold on February 22, 2000, and the rest, on the following day. THE petitioner's husband had objected to the proposal on two grounds, viz., that the sale was bad as the proclamation was not in accordance with Rule 53(cc) of the Second Schedule to the Income-tax Act, and there was delay in bringing the properties for sale, and the proceedings were vitiated by limitation. Exhibit P-8 is the letter of objections.

(2.) BY way of reply, it had been pointed out that a corrigendum had been issued in respect of two items of properties. The point of limitation also had been disputed. The text of the letter dated February 16, 2000, marked as exhibit P-9, is reproduced below :

(3.) IN the meanwhile, one Thomas Vayalat had filed C. M. P. No. 18761 of 2000, for getting himself impleaded in the proceedings. He had been the auction purchaser of one of the said items which had been sold (item No. 3), and as the confirmation stood stayed, he too became a necessary party to the proceedings and was impleaded.