Supreme Court · 1975 INSC 203 · Decided 5 September 1975
Isha Beevi on Behalf of the Minor Umaiben Beevi & ORS. v. The Tax Recovery Officer & ADDL. P.A. to Collector, Quilon & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 203 · [1976] 1 S.C.R. 681
- Case number
- CIVIL APPEAL No. 1489/1970
- Decided
- 5 September 1975
- Bench
- HANS RAJ KHANNA, M. HAMEEDULLAH BEG, A.C. GUPTA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
I'ractice-JVrii of Prohibition or Mandamus-When can be issued. lncofne .Tax Act, 1961-Second Sclredule rr. 11 and 48-Notices for recovery df tax-Whether Persona! Assistant to Collector could issue. Purporting to act under Act, 1961, the Addi­ tional Personal Assistant to the Collector, who was functioning as the tax recovery officer, issued notices to the appellants prohibiting them from trans­ ferring or otherwise dealing with the properties in their possession on the basis of 22 certificates issued
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