https://www.taxtmi.com/caselaws?id=9280 Property held benami or in trust for an income-tax defaulter is within the recovery reach of section 222 of the Income-tax Act, 1961 read with the Second Schedule, subject to the statutory claim procedure and any civil suit. The Schedule does not require prior notice to the ostensible owner or a separate pre-attachment enquiry; it provides for notice to the defaulter and a later investigation of objections under rule 11. A writ court should not interfere with attachment of a trade mark interest at that stage where title and transfer issues can be examined in the recovery proceedings. en-us Thu, 22 Feb 1973 00:00:00 +0530 Sun, 21 Jun 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9280 Property held benami or in trust for an income-tax defaulter is within the recovery reach of section 222 of the Income-tax Act, 1961 read with the Second Schedule, subject to the statutory claim procedure and any civil suit. The Schedule does not require prior notice to the ostensible owner or a separate pre-attachment enquiry; it provides for notice to the defaulter and a later investigation of objections under rule 11. A writ court should not interfere with attachment of a trade mark interest at that stage where title and transfer issues can be examined in the recovery proceedings. Case-Laws Income Tax Thu, 22 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9280