INCOME TAX OFFICER Vs. NAWAL KISHORE CHOUDHURY

JUDGEMENT

(1.) This appeal is directed against an order dated January 9, 1979 (see [1980] 122 ITR 576), passed by a learned single judge of this court in connection with an application under article 226 of the Constitution of India.

(2.) Admittedly, Narayan Prasad Choudhury was the owner of the premises No. 2/2B Harington Street, Calcutta, to the extent of 35/96ths shares and 1/6 of 61/96ths shares. Narayan Prasad Choudhury was an assessee of the Income-tax Act. Narayan Prasad Choudhury was liable to pay certain sums on account of income-tax, super tax, penalty, interest and fine. He was also liable to pay certain sums under the Wealth-tax Act.

(3.) Since Narayan Prasad Choudhury did not satisfy the claim of the Revenue on account of his said liabilities, the Revenue initiated proceedings before the Tax Recovery Officer to recover its dues. The Income-tax Officer forwarded the claim to the Tax Recovery Officer on March 21, 1972. The Tax Recovery Officer issued an order restraining the said Narayan Prasad Choudhury from transferring or charging the said premises No. 2/2B Harington Street, Calcutta, and prohibited all persons from taking any benefit under such transfer or charge. The notices under Section 226(3) of the Income-tax Act were issued and served upon the tenants asking the tenants to pay rent to the Income-tax Department.