https://www.taxtmi.com/caselaws?id=12107 Employees of an assessee-company lacked locus standi to challenge garnishee recovery proceedings initiated against the employer for income-tax arrears because they were not the persons against whom recovery was directed and showed no enforceable priority over the tax dues. The salary immunity in the proviso to section 226(2) did not apply, as the notice attached contractual payments due to the company, not salary recovery against the employees themselves. Any salary-related claim had to be pursued separately before the proper forum. The garnishee proceedings were therefore upheld. en-us Thu, 20 Jun 2002 00:00:00 +0530 Wed, 17 Feb 2010 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12107 Employees of an assessee-company lacked locus standi to challenge garnishee recovery proceedings initiated against the employer for income-tax arrears because they were not the persons against whom recovery was directed and showed no enforceable priority over the tax dues. The salary immunity in the proviso to section 226(2) did not apply, as the notice attached contractual payments due to the company, not salary recovery against the employees themselves. Any salary-related claim had to be pursued separately before the proper forum. The garnishee proceedings were therefore upheld. Case-Laws Income Tax Thu, 20 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12107