https://www.taxtmi.com/caselaws?id=296007 Recovery proceedings against co-owned property may be enforced only to the extent of the defaulting co-owner's transferable share. Where the property is jointly held by spouses and the document does not specify separate shares, the shares are treated as equal. On that basis, proceedings may continue against the husband's interest for his liability, but the non-liable wife's share remains protected and cannot be attached or proceeded against absent her liability. The objection that partition was a precondition to recovery was not accepted, so the enforcing party's right was preserved only against the defaulter's share. en-us Mon, 25 Mar 2019 00:00:00 +0530 Wed, 30 Jun 2021 08:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296007 Recovery proceedings against co-owned property may be enforced only to the extent of the defaulting co-owner's transferable share. Where the property is jointly held by spouses and the document does not specify separate shares, the shares are treated as equal. On that basis, proceedings may continue against the husband's interest for his liability, but the non-liable wife's share remains protected and cannot be attached or proceeded against absent her liability. The objection that partition was a precondition to recovery was not accepted, so the enforcing party's right was preserved only against the defaulter's share. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296007