R VIJAYAKUMAR Vs. ASSISTANT COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) The petitioner had filed an application under section 230A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the grant of a certificate to enable him to transfer the property bearing door No. 5, Lake Area, Nungambakkam, Madras, on December 10, 1987. On February 18, 1988, the first respondent wrote to the petitioner that there were arrears to the tune of Rs. 3,330 in respect of the assessment year 1977-78 and further the assessment proceedings for the years 1984-85 to 1986-87 were pending on account of the non-production of the profit and loss account arising out of the production of the picture called "Kai Kodukkum Kai". Therefore, a difficulty was expressed in the issue of a certificate under section 230A of the Act and the petitioner was called upon to pay the tax arrears and co-operate with the Department in the completion of the pending assessments. On February 24, 1988, the petitioner caused a letter to be sent to the first respondent purporting to co-operate with the Department in respect of the pending assessment. On February 24, 1988, an order of provisional attachment was made against the properties of the petitioner under section 281B of the Act. This attachment covers the property sought to be transferred and for which a certificate under section 230A was applied for. On February 28, 1988, the petitioner paid a sum of Rs. 3,330 demanded under the letter dated February 18, 1988. On August 24, 1988, there was another order of attachment made under section 281B of the Act. On February 13, 1989, a third order of provisional attachment was made under section 281B of the Act. On June 14, 1989, the petitioner made a fresh application under section 230A of the Act. Thereafter, the petitioner was knocking at the doors of the respondents for getting the certificate under section 230A of the Act. On February 9, 1990, notices were issued to the petitioner in respect of the pending assessments. On March 30, 1990, orders of assessments were made by the first respondent in respect of the assessment years 1984-85, 1985-86 and 1987-88 and the same were served on the petitioner on the very same day. As per these assessments orders, the total liability of the petitioner is Rs. 49,77,340.

(2.) On the face of the above facts, the petitioner has come forward with this writ petition to declare that the application of the petitioner under section 230A of the Act submitted before the first respondent on June 14, 1989, be deemed to have been granted.

(3.) On notice of motion being sent to the respondents, a counter-affidavit has been filed by the first respondent for which a reply affidavit has also been filed by the petitioner.