https://www.taxtmi.com/caselaws?id=276477 State tax dues may be recovered from joint family property to the extent the sons' interest is liable for the father's debts under the doctrine of pious obligation, provided the debts are not illegal or immoral. The Court also treated an application under Section 151 CPC as a competent mode to seek prior payment of tax dues, so a separate suit was not required where no real defence existed. Section 46 of the Indian Income Tax Act was read as enabling, not exhaustive, and it did not exclude recourse to the Court's inherent powers for recovery against available assets. en-us Mon, 11 Aug 1958 00:00:00 +0530 Mon, 12 Nov 2018 17:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276477 State tax dues may be recovered from joint family property to the extent the sons' interest is liable for the father's debts under the doctrine of pious obligation, provided the debts are not illegal or immoral. The Court also treated an application under Section 151 CPC as a competent mode to seek prior payment of tax dues, so a separate suit was not required where no real defence existed. Section 46 of the Indian Income Tax Act was read as enabling, not exhaustive, and it did not exclude recourse to the Court's inherent powers for recovery against available assets. Case-Laws Indian Laws Mon, 11 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276477