https://www.taxtmi.com/caselaws?id=11860 Section 226(3) permits garnishee recovery only where money is due to an assessee in default, but a prima facie objection by the garnishee must be met with material showing the claim to be false before recovery can continue. The Tax Recovery Officer cannot decide disputed civil liability between the decree-holder and the garnishee, or bypass the executing court where the underlying decree obligation is contested. Recovery must also be aligned with any company forum scheme and interim restraint affecting the debt, and the same amount should not be pursued from multiple sources. The operative effect is that garnishee recovery is confined to the liability admitted or otherwise properly established, with credit for sums already recovered. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 10 Feb 2010 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11860 Section 226(3) permits garnishee recovery only where money is due to an assessee in default, but a prima facie objection by the garnishee must be met with material showing the claim to be false before recovery can continue. The Tax Recovery Officer cannot decide disputed civil liability between the decree-holder and the garnishee, or bypass the executing court where the underlying decree obligation is contested. Recovery must also be aligned with any company forum scheme and interim restraint affecting the debt, and the same amount should not be pursued from multiple sources. The operative effect is that garnishee recovery is confined to the liability admitted or otherwise properly established, with credit for sums already recovered. Case-Laws Income Tax Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11860