| Case ID |
978b00fa-8812-4691-bac6-85537e126125 |
| Body |
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| Case Number |
WRIT PETITION No. 10120 OF 2007 |
| Decision Date |
Mar 21, 2007 |
| Hearing Date |
|
| Decision |
The Madras High Court upheld the issuance of a garnishee notice under Section 226(3) of the Income-tax Act, 1961, stating that it was in accordance with the law. The petitioner, Roshan Commercial Traders P. Ltd., challenged the validity of the notice, claiming that their bankers had paid an amount without their knowledge, which the court ruled did not invalidate the notice. The court emphasized that if the petitioner had grievances about the payment made by the bankers, they should pursue that matter separately. The writ petition was ultimately dismissed. |
| Summary |
In the case of Roshan Commercial Traders P. Ltd. v. Tax Recovery Officer, the Madras High Court addressed the validity of a garnishee notice issued under Section 226(3) of the Income-tax Act, 1961. The petitioner, a wholesale distributor of Ayurvedic medicines, contested the notice which required them to pay amounts owed to a third party, DXN Herbal Manufacturing, due to tax liabilities. The court found that the notice was legally issued and maintained that the petitioner’s bankers' actions did not render the notice invalid. This case underscores the importance of compliance with tax recovery procedures and the legal standing of garnishee notices in tax law. Keywords include 'Income-tax Act', 'garnishee notice', 'tax recovery', 'legal compliance', and 'Madras High Court'. |
| Court |
Madras High Court
|
| Entities Involved |
Tax Recovery Officer,
DXN Herbal Manufacturing (India) (P.) Ltd.
|
| Judges |
K. RAVIRAJA PANDIAN, J.
|
| Lawyers |
K. Ravi,
J. Narayanasamy
|
| Petitioners |
Roshan Commercial Traders P. Ltd.
|
| Respondents |
Tax Recovery Officer
|
| Citations |
2008 SLD 4097,
(2008) 303 ITR 166
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
226(3)
|