UNION OF INDIA Vs. AMRIT LAL SOOD

JUDGEMENT

(1.) AMRIT Lal filed a Civil Suit No. 357 of 1971 against the Union of India and others. That suit was decreed in favour of the plaintiff and against defendant No. 1, for a declaration to the effect that the lands mentioned in sub-heads "a" and "b" of the plaint are owned and possessed by the plaintiff and not liable to attachment and sale in the recovery proceedings of arrears of income-tax assessed on the concern known as Bhagwan Dass Sud and Sons, Hoshiarpur, and that the order dated January 11, 1971, passed by defendant No. 2 does not affect the plaintiff's right in the land in question.

(2.) FEELING aggrieved, defendants Nos. 1 and 2 preferred an appeal before the First Additional District Judge, Hoshiarpur, who held the appeal to be incompetent and dismissed the same.

(3.) THE brief facts of the case are there is a firm under the name and style of Bhagwan Dass Sud and Sons, Hoshiarpur. Bhagwan Dass Sud claimed that the firm was a firm of Hindu undivided family. He further claimed that he had been filing income-tax returns of this concern up to the assessment year 1955-56. Huge arrears of income-tax fell due against the Hindu undivided family firm. The income-tax authorities sought to recover the arrears of income-tax as land revenue. Recovery proceedings were initiated by the Tax Recovery Officer of the Income-tax Department. The property in dispute was attached vide his order dated March 21, 1969. Amrit Lal, one of the sons of Bhagwan Dass Sud, claimed to be the sole owner of the property. He filed objections before the Tax Recovery Officer pleading that the suit property was not liable to be attached and sold for recovery of arrears of income-tax due from the Hindu undivided family firm. On January 11, 1971, the objection petition filed by Amrit Lal was dismissed. On January 13, 1971, Amrit Lal filed Civil Suit No. 357 of 1971 seeking three declarations : that he was the sole owner of the suit property ; that the suit property was not liable to attachment and sale for the recovery of arrears of income-tax ; and that the order dated March 21, 1969, passed by the Tax Recovery Officer was illegal, null and void and not binding on him. Amrit Lal impleaded the Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi, and the Tax Recovery Officer, Income-tax Department, Amritsar, as defendants Nos. 1 and 2 and his father, Lala Bhagwan Dass Sud, as defendant No. 3. Amrit Lal, plaintiff, did not claim any relief against Bhagwan Dass Sud. Even Bhagwan Dass Sud did not put in appearance and contest the suit.