1968 (11) TMI 21

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....nder article 226 of the Constitution is directed against proceedings for the recovery of income-tax dues. One Baijnath Prasad was assessed to income-tax. The income-tax dues were not paid. The authorities, therefore, proceeded to recover the arrears of income-tax. A certain house was attached on the footing that it belonged to Baijnath Prasad, defaulter. Baijnath Prasad's grand-father, Baldeo Pras....

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.... Zamindari Abolition Rules. The sale proclamation makes reference to certain sections of the Zamindari Abolition Act. It has been conceded for the respondents that the present recovery proceeding is governed by the Income-tax Act, 1961 ; and recovery was not permissible under the Zamindari Abolition Act and the Zamindari Abolition Rules. The proper procedure was to proceed under the Second Schedul....

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....ration of at least 30 days from the date of the proclamation. In the present case, sale was held much before the expiry of 30 days from the date of the proclamation. The procedure followed by the authorities contravened rule 55 of the Second Schedule. Rule 11 of the Second Schedule provides for investigation by the Tax Recovery Officer. Sub-rule (1) of rule 11 lays down that if any objection is....

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....hat this decision was made by the Collector at 11 p.m. In the counter-affidavit filed by Ram Kumar, Naib-Tahsildar, it is stated that the hour of the decision was 9 p.m. and not 11 p.m. Be that as it may, it appears that the Collector of Banda acted with unnecessary hurry in reversing the decision of the Additional Collector for postponing the sale. It was difficult to collect bidders at such shor....