https://www.taxtmi.com/caselaws?id=39284 Once notice under rule 2 of Schedule II of the Income-tax Act has been served and the property is attached by the Tax Recovery Officer, rule 16 bars the civil court from issuing further execution process against that property. The Income-tax authorities' application under section 151 CPC was treated as maintainable because it merely placed the statutory bar before the court and prevented action contrary to law. Sale of the attached property had to be carried out by the Tax Recovery Officer, not by the civil court. Any surplus remaining after compliance with rule 8 and statutory deductions could still be attached by the decree-holder under Order 21 Rule 46 CPC. en-us Tue, 25 Mar 1975 00:00:00 +0530 Thu, 15 Apr 2010 12:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39284 Once notice under rule 2 of Schedule II of the Income-tax Act has been served and the property is attached by the Tax Recovery Officer, rule 16 bars the civil court from issuing further execution process against that property. The Income-tax authorities' application under section 151 CPC was treated as maintainable because it merely placed the statutory bar before the court and prevented action contrary to law. Sale of the attached property had to be carried out by the Tax Recovery Officer, not by the civil court. Any surplus remaining after compliance with rule 8 and statutory deductions could still be attached by the decree-holder under Order 21 Rule 46 CPC. Case-Laws Income Tax Tue, 25 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39284