SURAJ PRASAD GUPTA Vs. CHARTERED BANK

JUDGEMENT

(1.) THIS appeal was heard by a Division Bench constituted by Dwivedi and Hari Swarup JJ. On a difference of opinion between them, the following question has been referred for opinion to another judge:

(2.) RULE 16(1) referred to in the question is RULE 16(1) of Schedule II of the Income-tax Act, 1961, and reads as follows:

(3.) SECTION 222 of the Income-tax Act provides that when an assessee is in default or is deemed to be in default in making a payment of tax, the Income-tax Officer may forward to the Tax Recovery Officer a certificate under his signature specifying the amount of arrears due from the assessee and the Tax Recovery Officer on receipt of such certificate shall proceed to recover from such assessee the amount specified therein by one or more of the modes in accordance with the rules laid down in the Second Schedule. The modes mentioned in SECTION 222 are :