https://www.taxtmi.com/caselaws?id=39883 Service of notice under rule 2 of the Second Schedule to the Income-tax Act, 1961 creates a statutory disability over the defaulter's property, and rule 16(1) bars a civil court from issuing execution process against that property even before any attachment under rule 3. The distinction between rule 16(1) and rule 16(2) shows that the bar in sub-rule (1) is triggered by notice itself, while sub-rule (2) addresses the effect of an existing attachment. The scheme preserves property for tax recovery and prevents conflict between private execution and revenue recovery proceedings. en-us Thu, 19 Sep 1974 00:00:00 +0530 Tue, 20 Apr 2010 18:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39883 Service of notice under rule 2 of the Second Schedule to the Income-tax Act, 1961 creates a statutory disability over the defaulter's property, and rule 16(1) bars a civil court from issuing execution process against that property even before any attachment under rule 3. The distinction between rule 16(1) and rule 16(2) shows that the bar in sub-rule (1) is triggered by notice itself, while sub-rule (2) addresses the effect of an existing attachment. The scheme preserves property for tax recovery and prevents conflict between private execution and revenue recovery proceedings. Case-Laws Income Tax Thu, 19 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39883