https://www.taxtmi.com/caselaws?id=185178 The Madras High Court noted that the Madras Revenue Recovery Act, by itself, authorises attachment and sale only of the defaulter's own land and does not permit the Collector to attach property standing in another person's name merely on an allegation of benami ownership. It further explained that the proviso to section 46(2) of the Indian Income-tax Act, 1922 gives the Collector powers akin to execution of a civil decree, including proceeding against property held in the name of an ostensible owner where the Revenue claims it ly belongs to the assessee. In that situation, the claimant must pursue execution remedies, with the possibility of a subsequent suit. en-us Tue, 18 Dec 1956 00:00:00 +0530 Tue, 02 Aug 2016 18:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185178 The Madras High Court noted that the Madras Revenue Recovery Act, by itself, authorises attachment and sale only of the defaulter's own land and does not permit the Collector to attach property standing in another person's name merely on an allegation of benami ownership. It further explained that the proviso to section 46(2) of the Indian Income-tax Act, 1922 gives the Collector powers akin to execution of a civil decree, including proceeding against property held in the name of an ostensible owner where the Revenue claims it ly belongs to the assessee. In that situation, the claimant must pursue execution remedies, with the possibility of a subsequent suit. Case-Laws Income Tax Tue, 18 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185178