K. M. RAHMATH BIBI vs FIRST INCOME-TAX OFFICER, NAGAPATTINAM — 1971 PTD 508

Citation: 1971 PTD 508

Court: Madras High Court

Year: 1968

Decision Date: 1968-01-29

Parties: K. M. RAHMATH BIBI vs FIRST INCOME-TAX OFFICER, NAGAPATTINAM

Headnotes

Case cited as 1971 PTD 508

Judgment Text

Court Name: Madras High Court Judge(s): K. Veeraswa mi, Ramaprasada Rao Title: K. M. RAHMATH BIBI vs FIRST INCOME-TAX OFFICER, NAGAPATTINAM Case No.: Writ Petition No. 1002 of 1967 Date of Judgment:1968-01-29 Reported As: 1971 PTD 508 Result: petition is dismissed JUDGMENT JUDGMENT VEERASWAMI, J.-This is a petition under Article 226 of the Constitution to forbid the respondent from taking any recovery proceedings against the petitioner's husband in pursuance of an order of assessm ent made against him on March 22, 1966. The petitioner is the wife of the assessee and she says that, though her husband is a citizen of India, he has been prevented from coming over to India from Malaya since September 6, 1965. For the year 1961-62, he returned an income of Rs. 4,500, but the respondent added a sum of Rs. 58,000 and charged him to tax on a total income of Rs. 62,002. A demand was made on the assessee on March 28, 1966, for payment of the balance tax due, that is, Rs. 32,282.10. Against the order of assessment, the assessee filed an appeal on April 8, 1966, and on the same day, his power of attorney applied for stay of collection of the tax pending disposal of the appeal. The respondent, by his order dated April 15, 1966, granted time till May 15, 1966, for payment of one-half of the tax demand and wanted security for the balance, so that the collection thereof might be stayed until the disposal of the appeal or a specified date, whichever was earlier. But the conditions for the…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.