UNION OF INDIA Vs. FIRM RALIA RAM RAJ KUMAR
HIGH COURT OF PUNJAB AND HARYANA
UNION OF INDIA
FIRM RALIA RAM RAJ KUMAR
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(1.) IN order to appreciate the point of law that arises for decision in Letters Patent Appeal No. 14 of 1952 it is necessary to set out the facts of the case in some detail.
(2.) SHRI Bansi Lal, Income-tax Officer, forwarded to the Collector Certificate, Exhibit P. Y, under section 46 (2), Income-tax Act, 1922, specifying that Rupees 1,75,627-10-0 were due from messrs. Rur Chand Kishori Lal assessee on account of arrears of Income-tax, super-tax and penalty. In forward-ing the certificate, Exhibit P. Y, Shri Bansi Lal sent letter, Exhibit P. X. , to the collector, Jullun-dur, stating that the amount specified in the certificate should be recovered from the movable and immovable property of Rur Chand. In that letter the Income-tax Officer maintained that, Rur Chand being the sole proprietor of messrs. Ralla Ram Raj Kumar, the movable and immovable property of Messrs. Raila Bam Raj kumar was liable to attachment and sale for the recovery of the amounts specified in the certificate.
(3.) PURSUANT to the requisition made by the Income-tax Officer under Section 48 (2), Income-tax act, the Collector attached properties mentioned in lists 'a' and 'b' appearing at pages 9 and 11 of the record of the suit out of which these proceedings have arisen.;
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