HANUMAN PRASAD AGARWAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a writ petition under article 226 of the Constitution. The relief is for issue of a writ, order or direction in the nature of mandamus restraining the Tax Recovery Officer, Kanpur, and the Tahsildar/Magistrate, Income-tax, Kanpur, from taking any further steps for the delivery of possession of house No. 30/137 Ghumni Mohal, Kanpur, to the auction purchaser in pursuance of the auction held on September 4, 1963.

(2.) THE petitioner is the grandson and the sole executor of the last will and testament of one Channalal Dalal, who died on September 15, 1963, at Kanpur. Before Channalals demise there were income-tax dues outstanding against him amounting to Rs. 27,455.71 nP. On 27th September, 1961, a prohibitory order was issued by the Additional Collector and District Magistrate, Kanpur, to Shri Channalal Dalal, the assessee, who was alive on that date, informing him that in default of payment of the income-tax dues house No. 38/156, Gillis Bazaar and 30/137, Ghumni Mohal, Kanpur, have been attached on September 27, 1961. You are, therefore, prohibited to sell, mortgage or transfer the above-mentioned immovable properties in any way till further orders from this court under whose order the said property have been attached. Both these houses were put up for auction. In respect of house No. 38/156 Gillis Bazaar, Kanpur, with which this petition is not concerned, the proceedings were stayed on the objection of the vendor to the assessee on the ground that the full price had not been paid and the title of the assessee was not perfected. This matter is pending before the Commissioner in appeal.

(3.) THE main question which falls to be considered in this writ petition is as to interpretation that is to be placed on the provisions of section 225 of the Income-tax Act,. 1961. This reads :