https://www.taxtmi.com/caselaws?id=7672 Attachment made by the Collector under a statutory revenue-recovery process for income-tax arrears was not treated as attachment in execution of a civil court decree. A third-party objection to such attachment was therefore outside Order 21, Rules 58 and 63 of the Civil Procedure Code, and the Collector's refusal to entertain the objection did not bar an ordinary civil suit for declaration of title. The suit was governed by Article 120 of the Limitation Act, 1908, and was not time-barred. The appellate remand order was set aside and the declaratory decree in favour of the plaintiffs was restored with costs. en-us Thu, 20 Mar 1969 00:00:00 +0530 Tue, 17 Mar 2009 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7672 Attachment made by the Collector under a statutory revenue-recovery process for income-tax arrears was not treated as attachment in execution of a civil court decree. A third-party objection to such attachment was therefore outside Order 21, Rules 58 and 63 of the Civil Procedure Code, and the Collector's refusal to entertain the objection did not bar an ordinary civil suit for declaration of title. The suit was governed by Article 120 of the Limitation Act, 1908, and was not time-barred. The appellate remand order was set aside and the declaratory decree in favour of the plaintiffs was restored with costs. Case-Laws Income Tax Thu, 20 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7672