Section 80 CPC notice and joinder of Central Government are mandatory before injunction against tax recovery proceedings.

A suit seeking injunction against a Tax Recovery Officer to restrain recovery proceedings for income-tax arrears was held not maintainable where no notice had been served on, and no joinder made of, the Central Government under Section 80 CPC. Because the restraint would directly affect the Government's recovery rights and the proposed sale, the Central Government was treated as a necessary party. Section 80 was applied to both the Government and the public officer acting in official capacity, and the absence of the required notice and impleadment defeated maintainability.

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Issues: Whether the suit for injunction against the Tax Recovery Officer was maintainable in the absence of notice to and joinder of the Central Government under Section 80 of the Code of Civil Procedure, 1908.

Analysis: The relief sought was to restrain recovery proceedings initiated for arrears of income-tax due to the Central Government. Since any restraint on the sale would directly affect the Central Government, it was treated as a necessary party to the suit. The notice requirement under Section 80 extended both to the Government and to the public officer acting in his official capacity. As no notice had been issued to the Central Government and it was not impleaded, the statutory requirement was not satisfied.

Conclusion: The suit was not maintainable for want of notice under Section 80 and non-joinder of the Central Government.

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