SREERAMAMURTHI Vs. INCOMETAX OFFICER VIZIANAGARAM

JUDGEMENT

(1.) The Order of the Court was delivered by the Hon'ble The Chief Justice. This is an appeal against the order of Ramaswami J. dismissing the petition filed by the appellant under Art. 226 of the Constitution of India for quashing (i) the order of the Income Tax Officer, Vizianagaram, declaring the appellant a defaulter and (ii) the sale notice dated 24-3-1954 issued in pursuance thereof by the 2nd respondent, the Special Deputy Tahsildar, Vijayawada, attaching and bringing to sale the properties mentioned in the said sale notice for realising the tax assessed on the appellant.

(2.) The appellant carried on business in Niger seeds, ground-nut, ground-nut kernel and jute on his own account and for commission at Vizianagaram. He had also income from other property. He was asessed to income-tax for three years. For the year 1947-48, he was assessed on 14-3-1952 to a tax of Rs. 1,41,039-11-0 payable on or before the 28th of March 1952. On 22-1-1953, the Income-tax Officer forwarded to the Collector a certificate specifying the amount of arrears due from the assessce. For the assessment year 1951-52 he was assessed on 29-2-1952 to a tax of Rs. 40,230-7-0 payable on or before 25th March 1952. The relevant certificate was issued on 22-6-1953. For the assessment year 1945-46, he was assessed on 7-12-1950 toa tax of Rs.20,113-13-0 payable on or before 31-1-1951. The relevant certificate was issued on 9-5-1951. The appellant preferred appeals in regard to the first two assessments but no appeal was filed in respect of the third. The total tax payable by him amounted to Rs. 1,70,083-15-0. Out of that amount, a sum of Rs. 1900/- was realised. In regard to the 1945-46 assessmeat, another sum of Rs. 8000/- was levied as penalty under Section 46 (2) on two occasions.

(3.) Several adjournments were granted to the appellant for the payment of the tax but he did not pay even the admitted amount and therefore, the certificates were issued. Proceedings were taken under the Revenue Recovery Act and the sale of the properties was posted to 24-5-1954, 25-5-1954 and 26-5-1954. The petitions filed for quashing the aforesaid proceedings and for stay were dismissed by Ramaswami J. The assessee filed the above appeal on 26-5-1954 and got an interim stay of the'sale of the propertie fixed for the 15th, 16th and 17th of September, 1954.