VIMAL CHAND AGRAWAL Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) HEARD Sri Janardan Sahai, learned counsel for the petitioner, and Sri Shekhar Srivastava, appearing for the respondents.

(2.) BY this petition, the petitioner seeks a writ in the nature of certiorari quashing the recovery proceedings on the basis of demand notice dated August 7, 1981, and show-cause notice of the same date contained in annexures-13 and 14, respectively, to this petition.

(3.) HOWEVER, it also transpired that the petitioner is a tenant of the building belonging to the assessees, therefore, a notice was issued to the petitioner that the amount due towards rent is to be paid to the income-tax authorities. It appears that the petitioner did not comply with the notice. Thereafter, legal recourse for recovering the income-tax dues was adopted and in pursuance of that, the demand notice and show-cause notice, which are under challenge in this petition, have been issued.