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2006 (10) TMI 85

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....polis Premises at Vashi, Navi Mumbai are the subject matter of this petition. One Mr. K.N.  Marathe who was earlier Director of Emar Hotels is in tax arrears. This hotel is stated to be owning the aforesaid premises which are attached for the tax dues of Mr. K.N. Marathe by issuing an order under section 220(2) of the Income-tax Act. Thereafter, a garnishee notice is issued under section 226 ....