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    <title>1966 (2) TMI 19 - PUNJAB AND HARYANA High Court</title>
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    <description>Where the revenue asserts that property standing in a trust&#039;s name belongs to a defaulting assessee, the Tax Recovery Officer may proceed with attachment on that basis, while the ostensible owner must pursue the statutory objection procedure under the Second Schedule or a civil suit. The ownership dispute is a factual issue not suitable for determination in writ proceedings under Article 226. A direction requiring attached debtors to deposit amounts into the Government Treasury under the income-tax recovery process was also within jurisdiction, with refund available if the attachment is later displaced in appropriate proceedings.</description>
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    <pubDate>Tue, 22 Feb 1966 00:00:00 +0530</pubDate>
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      <description>Where the revenue asserts that property standing in a trust&#039;s name belongs to a defaulting assessee, the Tax Recovery Officer may proceed with attachment on that basis, while the ostensible owner must pursue the statutory objection procedure under the Second Schedule or a civil suit. The ownership dispute is a factual issue not suitable for determination in writ proceedings under Article 226. A direction requiring attached debtors to deposit amounts into the Government Treasury under the income-tax recovery process was also within jurisdiction, with refund available if the attachment is later displaced in appropriate proceedings.</description>
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      <pubDate>Tue, 22 Feb 1966 00:00:00 +0530</pubDate>
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