GURUDAS HAZRA Vs. P K CHOWDHURY

JUDGEMENT

(1.) The writ petitioner challenges a notice dated October 12, 1999, by which the Tax Recovery Officer from Calcutta requested the State Bank of India, Bela Industrial Estate Branch, Muzaffarpur, to freeze the bank account maintained there by M/s. H. Guru Industries.

(2.) According to the writ petitioner, who is 73 years old, that is his proprietorship business, is completely separate from H. Guru Instruments Private Limited, of which, however, he was a managing director at the material time.

(3.) Mr. Mitter submits for the writ petitioner that even if there are dues of or in regard to income-tax of the company, the stoppage of the bank account of the writ petitioner himself is illegal.