1988 (6) TMI 324

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....to his becoming an employee under the third respondent, sales tax became due from him under exhibit P2, assessment order for the year 1980-81. This was confirmed in appeal by exhibit P3. It is stated by the petitioner's counsel that a second appeal is pending before the Sales Tax Tribunal. In the meantime an order is stated to have been issued by the second respondent under section 25 of the Keral....

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....less read in such a way as to retain the benefit of section 60, Code of Civil Procedure, 1908, as it is in fact the case under section 226 of the Income-tax Act, 1961, will be draconian in effect. The petitioner has no other income and if his salary is completely withheld from him in purported compliance with section 25 of the Kerala General Sales Tax Act, the petitioner, counsel points out, would....

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....on under section 25 in such a way that the section would operate in a draconian manner by total deprivation of the employee's salary. A reasonable recovery is possible only if it is limited in the manner provided under the proviso to section 226(2) of the Income-tax Act. That sub-section and the proviso to it read: "226. Other modes of recovery.-(1).................. (2) If any assessee is i....

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.... Government disclose that it was the intention of the recovering authority to recover only a reasonable amount by withholding from the petitioner's salary a sum to the extent that was reasonable, it is unnecessary to consider the petitioner's contention that the section, as it stands, is unconstitutional. In so far as the second respondent is deemed to have intended to recover under section 25 onl....