https://www.taxtmi.com/caselaws?id=7978 Arrears under the Travancore Income-tax Act could be pursued through the recovery machinery under the Income-tax Act, 1961, because the saving and repeal-reenactment framework preserved recovery and treated the later Tax Recovery Officer as the successor authority. Certificates issued in the name of an assessee after death were invalid for recovery against legal representatives, so attachment could not stand for amounts covered only by those certificates. On disputed gift deeds, the court held that the revenue was not first required to obtain a civil declaration before proceeding against the property; such title disputes should ordinarily be pursued through the statutory claim process or civil remedies. Recovery and attachment were sustained except for the invalid post-death certificates. en-us Tue, 30 Sep 1969 00:00:00 +0530 Thu, 26 Mar 2009 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7978 Arrears under the Travancore Income-tax Act could be pursued through the recovery machinery under the Income-tax Act, 1961, because the saving and repeal-reenactment framework preserved recovery and treated the later Tax Recovery Officer as the successor authority. Certificates issued in the name of an assessee after death were invalid for recovery against legal representatives, so attachment could not stand for amounts covered only by those certificates. On disputed gift deeds, the court held that the revenue was not first required to obtain a civil declaration before proceeding against the property; such title disputes should ordinarily be pursued through the statutory claim process or civil remedies. Recovery and attachment were sustained except for the invalid post-death certificates. Case-Laws Income Tax Tue, 30 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7978