INCOME TAX OFFICER Vs. MANMOHANLAL

JUDGEMENT

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

(2.) THE undisputed facts are that opposite parties Nos. 1 and 2 were partners of the firm opposite party No. 3. THEy were liable to pay income-tax along with penalty and interest as follows:

(3.) FOR the reasons stated above, the civil revision shall succeed in part. The petitioner shall be entitled to recover the sums of Rs. 77,832.25 for the assessment year 1962-63 and Rs. 1,973 for the assessment year 1963-64 as modified in appeal as arrears of income-tax dues which should be paid out of the deposit of decretal dues in the court of the learned subordinate judge. In the absence of proper service of notices of demand, the balance amount of arrears of income-tax dues cannot be recovered from out of the said deposit. Parties shall bear their own costs.