https://www.taxtmi.com/caselaws?id=273595 The appeal was dismissed as the attachment was deemed illegal, the property was classified as immovable, and the State Government was not held liable for the actions of its servants. The suit against government officials in their official capacity was also dismissed. The court ruled that the Central Government should have been the proper party to be sued for the recovery of arrears of Income Tax. The Government was awarded costs only in the trial court, not in the appeal. en-us Tue, 28 Jul 1964 00:00:00 +0530 Wed, 04 Jul 2018 12:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273595 The appeal was dismissed as the attachment was deemed illegal, the property was classified as immovable, and the State Government was not held liable for the actions of its servants. The suit against government officials in their official capacity was also dismissed. The court ruled that the Central Government should have been the proper party to be sued for the recovery of arrears of Income Tax. The Government was awarded costs only in the trial court, not in the appeal. Case-Laws Indian Laws Tue, 28 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273595