RAJA VENKATA RAMAYYA APPA RAO BAHDUR VARU Vs. COLLECTOR OF MADRAS
HIGH COURT OF MADRAS
SRI RAJA VENKATA RAMAYYA APPA RAO BAHDUR VARU
COLLECTOR OF MADRAS
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Subba Rao, J. -
(1.) This is an application for the issue of a writ of mandamus directing the respondents to forbear from restraining and selling the petitioner's property for recovery of arrears of income-tax.
(2.) The petitioner was one of the partners of the United Construction Company, Rajahmun-dry who took a contract job No. 539 of the Aerodrome works of Madhurapudi for execution. The contract work commenced in October 1942 and was completed by December 1943. Oil 20-3-1950, the petitioner received a communication from the Income-tax Officer, Special North Circle, Madras, calling upon him to pay a sum of Rs. 16,445-3-0 being his share of income-tax, excess profits tax and compulsory deposit, and he duly paid the same. He received another notice from the Income-tax Officer, Rajahmun-dry, demanding him to pay a sum of Rs. 39,307-3-0 being the unpaid tax payable by the other partners. On 19-4-1951, he received a notice from the Tahsildar of Madras Sri Raja Venkata Ramayya Appa Rao Bahdur Varu vs. The Collector of Madras and ... Page 1 of 4 threatening to distrain and sell the properties of the petitioner if the said amount was not paid forthwith. The petitioner's case is that the Collector of East Godavari district in which the alleged arrears of income-tax accrued has no jurisdiction to send to the Collector of Madras a requisition for collecting tax from the properties situate in Madras, On that contention he seeks for the issue of the aforesaid writ of mandamus.
(3.) The provisions of the Revenue Recovery Act, Act 1 of 1890 govern the situation. The relevant provisions arc Sections 3 and 5 of the Act :
"Where an arrear of land revenue or a sum recoverable as an arrear of land revenue is payable to a Collector by a defaulter being or having property in a district other than that in which the arrear accrued or the sum is payable the Collector may send to the Collector of that other district a certificate in the form as nearly as may be of the schedule, stating. (a) the name of the defaulter and such other particulars as may be necessary lor his identification and (b) the amount payable by him and the account on which it is due..... (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district." Section 5:
"Where any sum is recoverable us an arrear of land revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority is situate shall on the request of the officer or authority, proceed to recover the sum as if it were an arrear of land-revenue which has accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act as if the sum were payable to himself.";
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