K M KUNJURAMAN Vs. TAHSILDAR CHIRAYINKIL TALUQ

JUDGEMENT

(1.) This is an application under Art.226 of the Constitution for the issue of writs in the nature of quo warranto, prohibition and certiorari, to quash proceedings taken by the 1st Respondent, the Tahsildar of Chirayinkil, under the Travancore - Cochin Revenue Recovery Act for recovery of income taxdue from the petitioner. The 2nd Respondent is the Income Tax Officer, Trivandrum, who assessed the petitioner to income tax. The Tahsildar had attached the properties of the petitioner and this application was filed when the properties were brought to sale. The petitioners case is that under S.46(2) of the Indian Income Tax Act the Collector alone can take proceedings under the Revenue Recovery Act for recovery of income tax and he cannot delegate that function to the Tahsildar. The application is opposed by the 2nd Respondent.

(2.) The objection regarding the validity of the proceedings taken by the 1st Respondent is that under the proviso to S.46(2) the Collector is invested with powers of a civil court and he cannot therefore delegate the collection of tax to the Tahsildar. S.46(2) provides as follows: -

(3.) No other point arises in this original petition. It is therefore dismissed with costs including Advocates fees of Rs. 100/- to the 2nd Respondent, who alone appeared by counsel at the hearing.