https://www.taxtmi.com/caselaws?id=187676 Proviso to section 46(2) of the Income-tax Act enables recovery of assessed income-tax from joint family properties by empowering the Collector with civil execution powers; the court treated recoverable property under section 60 CPC as salable assets or assets over which the judgment-debtor has disposing power and therefore subject to execution, resulting in liability on the sons. The court applied the doctrine of avyavaharika debts, requiring moral turpitude to displace liability, and found the tax assessments to be statutory impositions on estimated income without proof that assessed income exceeded true income; accordingly the sons remain liable and the appeal was dismissed. en-us Fri, 08 Aug 1958 00:00:00 +0530 Wed, 02 Nov 2016 17:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187676 Proviso to section 46(2) of the Income-tax Act enables recovery of assessed income-tax from joint family properties by empowering the Collector with civil execution powers; the court treated recoverable property under section 60 CPC as salable assets or assets over which the judgment-debtor has disposing power and therefore subject to execution, resulting in liability on the sons. The court applied the doctrine of avyavaharika debts, requiring moral turpitude to displace liability, and found the tax assessments to be statutory impositions on estimated income without proof that assessed income exceeded true income; accordingly the sons remain liable and the appeal was dismissed. Case-Laws Income Tax Fri, 08 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187676