TaxTMI 
TaxTMI 
1972 (9) TMI 140
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....in this case is this: There were certain amounts in the deposit of the court to the credit of C.C. No. 1739 of 1965. One Chandrasekaran applied for the refund of that amount claiming that amount as due to him before the Sub-Divisional Magistrate. When the application of Chandrasekaran was pending, the Deputy Commercial Tax Officer, Arcot, sent a notice to the Sub-Divisional Magistrate, Cheyyar, in....
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....ed this reference stating that the opinion of the Sub-Divisional Magistrate that no notice can be issued to the court by a Commercial Tax Officer was erroneous. I have gone through the order of the Sub-Divisional Magistrate. He has given several reasons for dismissing the application filed by the Deputy Commercial Tax Officer and allowing the petition filed by Chandrasekaran and directing refun....
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....r may subsequently hold money for or on account of the dealer to pay to the assessing authority..............." The word "person" is used in a wider sense. It cannot be said that the court is excluded from the category of "person". The court also is undoubtedly a "person" just as a company is a "person". Since the person to whom the notice is issued happened to be a court, the court cann....
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....o disobeys is personally made liable and it is also true that under clause (6), there will be a charge on the properties of the said person and may be recovered as if it is an arrear of land revenue. I am of the view that as soon as the notice is issued to the court under section 26 in form B-6, it is the duty of the court to comply with the notice issued by the officer having jurisdiction. If the....