PYLEE Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) Certain Roods alleged to be owned and possessed by the petitioner were attached by the Tax Recovery Officer (The Tahsildar Alwaye) under the Indian Income Tax Act, 1961 on 22-7-1965 for realisation of tax alleged to be due from one Kuruvila who is the son of the writ applicant. The certificate issued was for Rs. 854-27. On 29-7-1965, the petitioner preferred a claim petition as envisaged by R.11 of the second Schedule to the Income Tax Act 1961 asserting that the goods were owned and possessed by the petitioner, that those were not liable for attachment and prayed that the Roods be released. The enquiry relating to this claim petition was apparently posted for 9-8-1965. On that day the petitioner moved for an adjournment appearing by counsel, who also prayed for the release of the goods on any condition that the first respondent may be willing to impose. As no orders relating to the goods were passed, this writ application was moved and it was admitted on 11-8-1965. On the same day by the order on C. M. P. No. 5324 of 1965, the attached goods were directed to be released on condition that petitioner furnished cash security for the amount due.

(2.) It appears that the said Kurien, the son of the petitioner paid the amount of Rs. 854-27 for which the certificate was issued. The goods however were not released because it was claimed that a further sum of Rs. 97-69 was still due. The petitioner thereafter deposited that amount as security and got the goods released on 16-8-1965.

(3.) His complaint is that without any justification the attachment has been effected and quite arbitrarily the goods were detained without an investigation being made of the claim that was put forward by the petitioner R.11 of Schedule.2 of the Indian Income Tax Act. 1961, is in these terms: