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of <h1>Petition challenging garnishee order dismissed; partnership firm notice sufficient; costs awarded to respondents.</h1> The High Court dismissed the petitioner's challenge to a garnishee order issued by the Tax Recovery Officer to a company, holding that the notice against ... Garnishee Order, Income Tax Act, Registered Firm, Unregistered Firm The petitioner, a partner in an unregistered partnership firm, challenged a garnishee order issued by the Tax Recovery Officer to the Cement Marketing Company of India. The High Court held that the notice issued against the partnership firm was sufficient for proceeding against the garnishee. Citing relevant case law, the court dismissed the petition, discharged the rule nisi, and awarded costs of Rs. 250 to the respondents. (Case citation: 1974 (9) TMI 16 - MADRAS High Court)
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