INCOME TAX OFFICER Vs. MANMOHANLAL

JUDGEMENT

(1.) IN this revision, the petitioner has challenged the order passed by the learned Subordinate Judge, First Court, Cuttack, rejecting a petition under Section 226(4) of the INcome-tax Act ("Act" for short).

(2.) THE petitioner's case in a nutshell is that opposite parties Nos. 1 and 2 are the partners of the firm, opposite party No. 3. For the years 1962-63 to 1966-67, they were liable to pay income-tax along with penalty and interest as follows :

(3.) IN the petition under Section 226(4), the petitioner-INcome-tax Officer has claimed recovery of Rs. 2,99,413.50 which is in deposit with the learned court below to the credit of the opposite parties which they are jointly and severally liable to pay as arrears of tax and is liable to be recovered.