INCOME TAX OFFICER Vs. MIYYA PILLAI
LAWS(KER)-1963-3-31
HIGH COURT OF KERALA
Decided on March 28,1963

INCOME-TAX OFFICER, QUILON Appellant
VERSUS
MIYYA PILLAI Respondents


Referred Judgements :-

SUSEELA SADANANDAN VS. ADDITIONAL INCOME TAX OFFICER [REFERRED TO]



Cited Judgements :-

MAINA DEBI GOENKA VS. UNION OF INDIA [LAWS(CAL)-1978-2-27] [REFERRED TO]
K P MATHEW VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(KER)-1973-3-3] [REFERRED TO]


JUDGEMENT

- (1.)The first of these cases arises out of an application by the Income Tax Officer, Quilon, claiming priority and thus claiming the entire amount in court deposit towards arrears of income tax. The decree holder who attached some properties and got them sold was one of the respondents, the others being the legal representatives of the judgment debtor. The lower court dismissed the claim of the Revenue and hence the Civil Revision Petition.
(2.)C. M. P. No. 1166 of 1963 is by the United Commercial Bank Ltd., Quilon, who obtained another decree on a mortgage against the same judgment debtor. The Bank claimed rateable distribution of the amount, which was also refused by the lower court; but the Bank was heard in the petition filed by the Income Tax Officer. The Bank has filed the petition for leave to intervene and be heard in support of the order of the lower court against the revenue.
(3.)The other Civil Revision Petition is also by the Bank against the order of the lower court refusing rateable distribution of the amount brought to court in pursuance of the attachment and sale effected by the decree holder in the other suit.
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