LAL MAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a writ petition for issuance of a writ of certiorari to quash the order dated February 15, 1989 (annexure 17 to the writ petition), issued by the Income-tax Officer, Ward III(2), Bunda. Under the impugned order, the petitioner has been called upon to remit the amount held by him for and on behalf of the defaulter, which was attached by the Income-tax Officer, earlier under Section 226(3) of the Income-tax Act, 1961. The order puts the petitioner on notice that he has made payment to the defaulter even after receiving the attachment order which is illegal. Indeed, the impugned notice was issued in response to a representation made by the petitioner on February 13, 1989.

(2.) ONE Gopal Das Gupta is the defaulter. For the assessment years 1974-75 and 1975-76, the total tax assessed was Rs. 67,44,255. A notice of demand was issued to the assessee-defaulter.

(3.) ACCORDING to the petitioner, the firm, Lalman Bhagwati Prasad, of which he as a partner was closed in the year 1982. On November 1, 1982, says the petitioner, he addressed a letter to the Income-tax Officer intimating him of the closure of the said partnership firm and stating further that, though according to Gopal Das Gupta, no demand was pending against him, the order under Section 226(3) issued to the partnership firm had not yet been withdrawn. The petitioner asked the Income-tax Officer to tell him what to do in the matter. The petitioner says, he did not receive any reply to this representation also. He repeated similar requests in the year 1984, but again there was no response.