https://www.taxtmi.com/caselaws?id=23314 Recovery proceedings against property transferred by an assessee can be invoked under the proviso to section 23 of the Kerala Agricultural Income-tax Act, 1950 only after the statutory conditions precedent are satisfied. The arrears remained recoverable from the transferor, and it was not shown that he could not be found or that recovery from him had failed. Because those prerequisites were not established, the notice seeking recovery and attachment of the transferred property was unsustainable. en-us Mon, 23 Nov 1987 00:00:00 +0530 Fri, 18 Dec 2009 12:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23314 Recovery proceedings against property transferred by an assessee can be invoked under the proviso to section 23 of the Kerala Agricultural Income-tax Act, 1950 only after the statutory conditions precedent are satisfied. The arrears remained recoverable from the transferor, and it was not shown that he could not be found or that recovery from him had failed. Because those prerequisites were not established, the notice seeking recovery and attachment of the transferred property was unsustainable. Case-Laws Income Tax Mon, 23 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23314