SURENDRA DUBEY Vs. COLLECTOR GORAKHPUR

JUDGEMENT

(1.) THIS writ petition arises out of proceedings under the Income-tax Act, 1961. Surendra Dubey is the petitioner. He in the son of Haridwar Dubey.

(2.) A sum of Rs. 52,250 was assessed against Haridwar Dubey as income-tax. A further sum of Rs. 5,000 was assessed as penalty against Haridwar Dubey. The authorities proceeded to realise the sums that were due from Haridwar Dubey towards income-tax and penalty. Certain plots were attached. Surendra Dubey filed an objection to the effect that the plots in question did not belong to Haridwar Dubey individually and the land belongs to the joint Hindu family consisting of Haridwar Dubey and Surendra Dubey. In spite of the petitioner's objection, the land was sold on March 25, 1969, and was purchased for Rs. 10,000 by Jit Narain Dubey, who is respondent No. 3 in the writ petition. Surendra Dubey has filed this writ petition challenging the attachment and sale proceedings.

(3.) IT has been urged for the petitioner that proceedings for attachment and sale were taken under the provisions of the U. P. Zamindari Abolition and Land Reforms Act, although those provisions are not applicable to proceedings under the Income-tax Act, 1961. In support of this contention, the petitioner has filed annexure A-l, dated January 25, 1969. Annexure A-1 refers to U. P. Act No. 1 of 1951 and certain rules framed under that Act. In the counter-affidavit filed on behalf of the Collector it was conceded that such forms were used in the present proceedings. But it is suggested that the proceedings were in fact held under the Income-tax Act, 1961.