SHAKOORAN BIBI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution.

(2.) IT appears that, for recovery of income-tax dues against the husband of petitioner, two houses Nos. 77 and 77A, Bank Street, Meerut, are sought to be proceeded against. The petitioner has claimed the houses to belong to her under an oral gift in her favor by the husband. In order to make good this claim in the recovery proceedings the petitioner field objections before the Collector. The objections purported to be under Order XXI, rule 58, Civil Procedure Code. By order dated April 10, 1961, the objections were dismissed summarily by the Additional Collector, Merit, with the o] following observation :