1995 (11) TMI 44

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..... A. No. 107 of 1987 in E. P. No. 144 of 1986 on the file of the Subordinate Judge, Dindigul, against the order passed in the said E. A. No. 107 of 1987, dated April 11, 1988. The first respondent herein---Agricultural Income-tax Officer, Dindigul, who is one of the decree-holders, has filed the said execution application for payment out, of a sum of Rs. 1,13,000 said to be due by the deceased ....

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....r of the first respondent herein. It is against that order, the present revision petition has been preferred. Learned counsel appearing for the petitioner herein submitted that for realising the arrears of tax due by way of agricultural income-tax, the mode and time for recovery is prescribed under section 41 of the TamilNadu Agricultural Income-tax Act, 1955 (for short, " the Act "). According....

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....ivil Procedure Code, 1908, if there are more than one creditor, it is the duty of the executing court to distribute the amount due to them rateably in the execution proceedings. It is under this provision, the first respondent approached the executing court for collecting the amount due from the judgment-debtor. The learned Additional Government Pleader further submitted that even according to sec....

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....dit of the judgment-debtor. The Agricultural Income-tax Officer, the first respondent herein, filed an application for payment out, of the sum of Rs. 1,13,000 being the tax arrears due by the judgment-debtor. In the matter of recovery of tax arrears, the mode and time for recovery is prescribed under section 41 of the Act. Under section 41, the Agricultural Income-tax Officer should forward a cert....