SITA RAM Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS petition under arts. 226/227 of the Constitution of India would deserve acceptance in view of a Division Bench judgment of this court, to which I was a party, in Nand Lal v. TRO (Civil Writ Petition No. 1944 of 1981) ;decided in limine on September 11, 1981 ([1982] 135 ITR 176 ).

(2.) FOR facility of disposal, only a few facts be taken note of. There existed a partnership-firm known as M/s. Vishwa Nath Asa Ram of Jind. It had three partners, one of whom was Asa Ram, father of the petitioners. The firm had incurred an income-tax liability to the tune of Rs. 6,974 for the assessment years 1953-54 to 1955-56. A tax recovery certificate was issued against the firm but was sought to be executed against Asa Ram to the extent of one-half, in the first instance, and later, on his death, against the petitioners. Concededly, no recovery certificate had been issued either against Asa Ram or against his heirs. In a somewhat similar situation, the Division Bench in the afore referred case had taken the following view :

(3.) ON the above-quoted precedent, the impugned orders, annexs. E,f,g and I, passed by the TRO cannot be sustained as also the proceedings taken thereunder for recovery from the petitioners.