LAWS(CAL)-1960-8-20

SATYA NARAYAN KHAN Vs. INCOME TAX OFFICER

Decided On August 24, 1960
SATYA NARAYAN KHAN Appellant
V/S
INCOME -TAX OFFICER, CALCUTTA, Respondents

JUDGEMENT

(1.) THIS appeal arises out of a suit instituted by the appellant, Satya Narayan Khan, in the trial court for several reliefs. The principal relief prayed for by the plaintiff was for a declaration that a certificate filed by the Certificate Officer of Alipore, 24 -Parganas, in Certificate Case No. 2069 I.T. -51 -52 is invalid, in -operative and not binding upon the plaintiff. Some other reliefs were also prayed for, which are incidental to the main relief. There was also a prayer for a declaration that the assessment made on the dissolved firm is illegal and ultra vires. THIS last prayer was not pressed in this appeal.

(2.) THE suit was contested in the trail court be defendants Nos. 3 and 4, namely, the Income -tax Officer, District I, Calcutta, and the Union of India. THE grounds of contest will appear from the body of the judgment. THE suit was dismissed by the trial court which refused all the prayers asked for by the plaintiff. So this appeal was preferred by the plaintiff. THE appeal was resisted by respondents Nos. 3 and 4, who also contested the suit in the trial court.

(3.) AFTER the above requisition was received from the Income -tax Officer, the Certificate Officer of 24 -Parganas prepared prepared and filed a certificate on 31st March, 1952 (vide exhibit "A"). Notice was issued to the certificate debtor who was described in the certificate of public demand in the following terms :