| Case ID |
148af02e-f0b4-4a3c-8308-a03c86622ccf |
| Body |
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| Case Number |
WRIT PETITION NO. 9077 OF 2007 |
| Decision Date |
Jan 29, 2008 |
| Hearing Date |
|
| Decision |
The court ruled that the Tax Recovery Officer's (TRO) actions to attach and sell the property owned by the petitioner, Samson John, were without authority of law. The petitioner was the rightful owner of the property, which was purchased in his name when he was a minor. The TRO's claim that the property was inherited and thus subject to attachment for the father's tax dues was rejected. The court emphasized that there was no valid transfer of the property under section 222(1) of the Income Tax Act, as the property was in the petitioner's name since 1979-80, long before the tax dues arose. The ruling underscored the importance of legal ownership and the implications of property transactions involving minors. |
| Summary |
In the case of Samson John v. Tax Recovery Officer, the Bombay High Court addressed the legality of the Tax Recovery Officer's actions in attempting to sell property owned by the petitioner to recover tax dues owed by his father. The petitioner contended that the property had been legally acquired in his name when he was a minor and that it could not be attached for his father's tax liabilities. The court examined the provisions of section 222 of the Income Tax Act, 1961, which governs the recovery of tax dues through the attachment and sale of property. The court ultimately found that there was no transfer of property that would allow the TRO to proceed with the sale, as the property had been in the petitioner's name since 1979-80, and thus ruled in favor of the petitioner, reinforcing the principles of property ownership and the legal protections afforded to minors. This case highlights the complexities of tax recovery law and the importance of clear ownership records in property disputes. |
| Court |
Bombay High Court
|
| Entities Involved |
Not available
|
| Judges |
F.I. Rebello,
R.S. Mohite
|
| Lawyers |
V.J. Pandit,
P.P. Prabhu,
B.M. Chatterji,
Mrs. P.P. Bhosale
|
| Petitioners |
Samson John
|
| Respondents |
Tax Recovery Officer
|
| Citations |
2008 SLD 3014,
(2008) 300 ITR 188
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
222
|