UNION OF INDIA Vs. RATANLAL BHAWALKA

JUDGEMENT

(1.) This suit has been filed by Union of India against the defendants for a declaration that premises No. 41 Radha-madhab Sana Lane, Calcutta stands charged for payment of a sum of Rupees 11,443.43 and a decree in Form No. 5A of Appendix D under Order 34, Rule 4 of the Civil Procedure Code and other consequential reliefs.

(2.) The case of the plaintiff Union of India is that defendant No. 1 Ratanlal Bhawalka was assessed for the assessment year 1947-48 for a sum of Rupees 12,943.43 on account of income-tax and super-tax. For the said assessment a notice of demand, under the Income-tax was duly issued and served on the defendant No. 1. A sum of Rs. 1,500 only was paid by the defendant No. 1. As a result, certificate under Section 46 (2) of Indian Income-tax Act was issued for the balance sum of Rs. 11,443.43 whereupon the Certificate Officer duly issued and served upon the defendant No. 1 a notice under Section 7 of the Bengal Public Demand Recovery Act on 23rd May, 1951.

(3.) For the assessment years 1949-50 and 1950-51 a sum of Rs. 303.25 and Rs. 138.19 respectively became due and payable to the plaintiff by the defendant on account of income-tax. Similar notice under Section 29 of the Indian Income-tax Act was issued on the defendant No. 1 and certificate proceedings were started for realisation of the same. The defendant failed and neglected to pay the said sum of rupees to the plaintiff.