https://www.taxtmi.com/caselaws?id=28762 A suit seeking injunction against a Tax Recovery Officer to restrain recovery proceedings for income-tax arrears was held not maintainable where no notice had been served on, and no joinder made of, the Central Government under Section 80 CPC. Because the restraint would directly affect the Government's recovery rights and the proposed sale, the Central Government was treated as a necessary party. Section 80 was applied to both the Government and the public officer acting in official capacity, and the absence of the required notice and impleadment defeated maintainability. en-us Thu, 21 Oct 1982 00:00:00 +0530 Thu, 25 Feb 2010 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28762 A suit seeking injunction against a Tax Recovery Officer to restrain recovery proceedings for income-tax arrears was held not maintainable where no notice had been served on, and no joinder made of, the Central Government under Section 80 CPC. Because the restraint would directly affect the Government's recovery rights and the proposed sale, the Central Government was treated as a necessary party. Section 80 was applied to both the Government and the public officer acting in official capacity, and the absence of the required notice and impleadment defeated maintainability. Case-Laws Income Tax Thu, 21 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28762