Andhra Pradesh Court April 1956 Judgments

Vetcha Sreeramamurthy Vs. the Income-tax Officer Vizianagaram, and Ano ...

Court: Andhra Pradesh

Reported in: [1956]30ITR252(AP)

SUBBA RAO, C.J. - This is an appeal against the order of Ramaswami, J., dismissing the petition filed by the appellant under article 226 of the Constitution of India for quashing (i) the order of the Income-tax Officer, Vizianagaram, declaring the appellant a defaulter, and (ii) the sale notice dated 24th March, 1954, issued in pursuance thereof by the 2nd respondent, the Special Deputy Tahsildar, Vijayawada, attaching and bringing to sale the properties mentioned in the said sale notice for realising the tax assessed on the appellant.The appellant carried on business in niger seeds, ground-nut, ground-nut kernel and jute on his own account and for commission at Vizianagaram. He had also income from other property. He was assessed to income-tax for three years. For the year 1947-48, he was assessed on 14th March, 1952, to a tax of Rs. 1,41,039-II-0 payable on or before 28th March, 1952. On 22nd January, 1953, the Income-tax Officer forwarded to the Collector a certificate specifying th...