ISHA BEEVI Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) The appellants are the wives and children of one Thangal Kunju Musaliar, who died on 19-2-1966. At the time of his death, he was in arrears of income tax, due both under the Travancore Income Tax, Act, 1121, and the Indian Income Tax Act, 1922. By an order passed on 10 6 1968 (marked as Ext. P1 in all the writ petitions), the Additional Personal Assistant to the District Collector, Quilon, functioning as Tax Recovery Officer, attached the immovable properties scheduled to the order, by prohibiting the appellants from transferring or otherwise dealing with them under R.48 of the second schedule to the Income Tax Act, 1961, on the basis of 22 certificates covering a total amount of Rs. 50,42,970.34. Some of the certificates were issued under S.46 (2) of the Income Tax Act, 1922, and the others under S.221(1) of the Income Tax Act, 1961.

(2.) Thangal Kunju Musaliar had before his death executed gift deeds of immovable properties in 1947, 1953, 1954 and 1956 in favour of his wives and children. He had also executed a mortgage Ext. D4 on 17 3 1957 in favour of the Governor of the State of Kerala, for 20 lakhs rupees in consideration of the State Government guaranteeing an overdraft accommodation for the amount by the Central Bank of India in order to enable him to reopen his factories which were closed at the time.

(3.) By the writ petitions in question the appellants challenged the validity of Ext. P1 order and prayed for an appropriate direction or order quashing the order, and restraining the respondents from proceeding further on the basis of the attachment.