ANAND PRAKASH Vs. UNITED BANK OF INDIA

JUDGEMENT

(1.) THE plaintiffs are appellants. They had opened different accounts in the United Bank of India, Jhumri Tilaiya Branch, Kodarma, details of which were given in Schedule 'A' to the plaint. All those accounts, as claimed by the plaintiffs were joint accounts in the names of the different members of the family, of which admittedly the plaintiff No. 7, Bhanu Prakash Lal, son of late Durga Sharan Lal was the Karta. He was as as -sessee of Income Tax department and all the aforesaid joint family accounts were duly disclosed by him in voluntary disclosure in 1975 under Section 15(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and was also accepted by the Commissioner of Income Tax for the assessment year 1976 - 77.

(2.) THE plaintiff No. 7 was assessed total amount of tax at Rs. 2,40,700/ - and the department calculated the total outstanding dues at Rs. 2,52,750.45 paise, under Section 226(3) of the Act. On 27.3.1979 the Income Tax Officer sent notice to the United Bank of India, Jhumri Tilaiya Branch for recovery of the said amount. The Bank in compliance with the direction of the Income Tax Officer sent Bank Draft (Ext. A -7) of the said amount.

(3.) THE plaintiffs, therefore, filed Money Suit No. 16 of 1983 against the bank for recovery of the said amount of Rs. 25,588.60 paise.