KARRI RAMAKRISHNA REDDY Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS is an application for the issue of a writ of certiorari to quash the order of the Tax Recovery Officer, Vijayawada-2, Krishna District, made in S. R. No. 40/67 on 28th June, 1969.

(2.) THE facts essential for the purpose of appreciating the contention raised before us are that the petitioner and his father, Karri Venkatareddi, constituted a Hindu undivided family. THE said family was assessed to pay income-tax for the assessment years 1961-62, 1962-63 and 1963-64. As the dues were not paid, the recovery certificates were issued. For the year 1961-62 the joint family was assessed on June 29, 1962, to a reduced assessment of Rs. 1,479.41. THE recovery certificate was issued on March 13, 1963. For the year 1962-63, the assessment was made on March 14, 1967, and the amount under that assessment was Rs. 26,890. Likewise, for the year 1963-64, assessment was made on August 21, 1967, and the amount due under it was Rs. 5,549 and the certificates for the last two years were issued on September 30, 1967. With an addition of Rs. 5,449-59 towards interest due till February 13, 1969, the total amount due was Rs. 39,368.

(3.) THE Tax Recovery Officer by his impugned order found that the partition was not genuine and, therefore, rejected the claim petition. It is this order that is challenged in this writ petition.