https://www.taxtmi.com/caselaws?id=38130 Service of notice under rule 2 of the Second Schedule to the Income-tax Act bars a civil court from issuing process against the defaulter's property in execution of a money decree. Rule 16 divests the civil court of jurisdiction over property covered by the tax recovery notice, so any attachment or other execution step taken afterwards is without jurisdiction. The civil court's attachment was therefore invalid and the order setting it aside was upheld in favour of the Revenue. en-us Wed, 08 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 13:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38130 Service of notice under rule 2 of the Second Schedule to the Income-tax Act bars a civil court from issuing process against the defaulter's property in execution of a money decree. Rule 16 divests the civil court of jurisdiction over property covered by the tax recovery notice, so any attachment or other execution step taken afterwards is without jurisdiction. The civil court's attachment was therefore invalid and the order setting it aside was upheld in favour of the Revenue. Case-Laws Income Tax Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38130