SRINIVASA PILLAI Vs. DISTRICT COLLECTOR, TRIVANDRUM

JUDGEMENT

(1.) The judgment - debtor in C. M. P. 97/60 in O. S. 87/54 on the file of the District Court of Trivandrum is the revision petitioner. He owed some money to the 2nd respondent. The 2nd respondent had to pay large sums of money to the Central Government by way of arrears of income tax. The Income Tax Officer issued a notice to the petitioner under S.46(5)(A) of the Indian Income Tax Act calling upon him to pay the amount to him. In the meanwhile the 2nd respondent filed a suit against the petitioner and obtained a decree.

(2.) S.46(5)(A) provides that if the person to whom notice had been issued fails to pay, further proceedings may be taken by and before the Collector on the footing that the notice has the same effect as an attachment by the Collector under the Proviso to Sub-section 2 to S.46. The Income Tax Officer on the strength of this attachment filed an execution petition praying that he may be impleaded as an additional decree holder. The petition was dismissed on the ground that proceedings subsequent to the notice under S.46(5)(A) has to be taken by or before the Collector.

(3.) Acting under the provisions of S.46(2) the Income Tax Officer forwarded a certificate to the Collector specifying the amount of arrears due from the decree holder for taking steps to recover the amount. The Collector thereafter