https://www.taxtmi.com/caselaws?id=28105 Recovery under the Income-tax Act attaches only the property of the assessee-defaulter, and a prohibitory order under the Second Schedule cannot extend beyond that limited scope. The Revenue's claim could therefore operate only against the firm's tax dues, not against the partners' individual liabilities on the material stated, and the decree-based charge was invalid only to that extent. A later execution request for payment of an amount already attached and retained by the garnishee was treated as a continuation of the earlier execution, not a fresh claim. On that footing, limitation did not bar the application and the attached amount remained realisable after satisfaction of the Revenue's limited claim. en-us Fri, 06 May 1983 00:00:00 +0530 Fri, 19 Feb 2010 10:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28105 Recovery under the Income-tax Act attaches only the property of the assessee-defaulter, and a prohibitory order under the Second Schedule cannot extend beyond that limited scope. The Revenue's claim could therefore operate only against the firm's tax dues, not against the partners' individual liabilities on the material stated, and the decree-based charge was invalid only to that extent. A later execution request for payment of an amount already attached and retained by the garnishee was treated as a continuation of the earlier execution, not a fresh claim. On that footing, limitation did not bar the application and the attached amount remained realisable after satisfaction of the Revenue's limited claim. Case-Laws Income Tax Fri, 06 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28105