https://www.taxtmi.com/caselaws?id=6516 A garnishee notice issued under the Estate Duty Act recovery machinery was valid where it required a tenant to pay rent due to the estate toward arrears of estate duty, and it was not invalid merely because the lessors were not named specifically or because no prior demand notice had been served on the accountable persons. The tenant was therefore bound to comply. However, penalty could not be imposed for non-compliance because the garnishee was not an assessee in default, and neither the Indian Income-tax Act, 1922 nor the Estate Duty Act created a deeming fiction extending penalty liability to a garnishee. The penalty order was thus unsustainable. en-us Mon, 11 Apr 1977 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6516 A garnishee notice issued under the Estate Duty Act recovery machinery was valid where it required a tenant to pay rent due to the estate toward arrears of estate duty, and it was not invalid merely because the lessors were not named specifically or because no prior demand notice had been served on the accountable persons. The tenant was therefore bound to comply. However, penalty could not be imposed for non-compliance because the garnishee was not an assessee in default, and neither the Indian Income-tax Act, 1922 nor the Estate Duty Act created a deeming fiction extending penalty liability to a garnishee. The penalty order was thus unsustainable. Case-Laws Income Tax Mon, 11 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6516