https://www.taxtmi.com/caselaws?id=8402 Money payable by the Coal Board as assistance under the Coal Mines (Conservation and Safety) Act, 1952 could not be attached under section 226(3) of the Income-tax Act, because the grant was statutorily restricted to stowing and related safety or conservation purposes and could not lawfully be diverted to meet the assessee's tax arrears. The notice was treated as invalid on that ground, as a garnishee demand cannot compel breach of statutory conditions or interfere with the Board's duties. Service on the Secretary of the Coal Board was, however, held sufficient under section 282(2), because he was the principal executive officer managing the Board's affairs. en-us Mon, 14 Jul 1969 00:00:00 +0530 Sat, 11 Apr 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8402 Money payable by the Coal Board as assistance under the Coal Mines (Conservation and Safety) Act, 1952 could not be attached under section 226(3) of the Income-tax Act, because the grant was statutorily restricted to stowing and related safety or conservation purposes and could not lawfully be diverted to meet the assessee's tax arrears. The notice was treated as invalid on that ground, as a garnishee demand cannot compel breach of statutory conditions or interfere with the Board's duties. Service on the Secretary of the Coal Board was, however, held sufficient under section 282(2), because he was the principal executive officer managing the Board's affairs. Case-Laws Income Tax Mon, 14 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8402