https://www.taxtmi.com/caselaws?id=24513 Section 29 of the Gift-tax Act fastens liability on the donee where the donor defaults in payment of gift-tax, and recovery may validly shift to the donee in accordance with the statutory scheme. On the facts, the revenue's proposed attachment and recovery action was supported by the record, and the writ court found no arbitrariness, perversity, or absence of basis warranting interference under Article 226. The petitioner had also not effectively pursued objections before the Gift-tax Officer. The Kerala HC therefore declined to interfere and upheld the recovery proceedings against the donee. en-us Fri, 02 Dec 1988 00:00:00 +0530 Wed, 20 Jan 2010 16:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24513 Section 29 of the Gift-tax Act fastens liability on the donee where the donor defaults in payment of gift-tax, and recovery may validly shift to the donee in accordance with the statutory scheme. On the facts, the revenue's proposed attachment and recovery action was supported by the record, and the writ court found no arbitrariness, perversity, or absence of basis warranting interference under Article 226. The petitioner had also not effectively pursued objections before the Gift-tax Officer. The Kerala HC therefore declined to interfere and upheld the recovery proceedings against the donee. Case-Laws Income Tax Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24513