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income-tax Officer Vs. Marshall Sons and Co. (i) Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1992)42ITD496(Kol.)

..... the provisions of section 173 or sub-section (7) of section 220, no proceedings for the recovery of any sum payable under this act shall be commenced after the expiration of one year from the last day of the financial year in which the demand is made, or, in the case of a person who is deemed to be an assessee in default under any provision of this act, after the expiration of one year from the last day of the financial year in which the assessee is deemed to be in default.232 recovery but suit or under other law not affected. ..... according to the departmental representative does not loose the right to charge interest in respect of tds amount under the provisions of section 201 (1a) because interest is compensatory in nature for the taxes due to the government and this right is not taken away for the reason that one of the modes of recovery of taxes is barred by limitation under any provision of the income-tax act, 1961. ..... one of the consequences of failure to deduct or pay tax as per the provision of the income-tax act is that the principal officer and the company shall be deemed to be an assessee in default in respect of tax under the provisions of section 201(1).thus, if an assessee is in default or deemed to be in default then the recovery of the tax due, may be made as per the procedure laid down under the provisions of the income-tax act, 1961 unless prohibited the recovery of government dues can also be made by another mode or procedure under any other enactment or statute.5. .....

Raja Jagdish Pratap Sahi Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : AIR1973SC1059; [1973]88ITR443(SC); (1973)3SCC815; [1973]3SCR528; 1973(5)LC616(SC)

..... this is also the position under the indian income-tax act, but it is contended that the analogous provisions of sub-section (7) of section 46 of the indian income-tax act, 1922, or the corresponding provisions of section 232 of the income-tax act of 1961 cannot be relied upon for interpreting section 32 of the act inasmuch as there are special provisions in these acts which enable the revenue to file a suit for the recovery of arrears of tax due from the assessee. ..... to recover the whole or any part of the sum within the period hereinbefore referred to, and for the removal of doubts it is hereby declared that the several modes of recovery specified in this section are neither mutually exclusive, nor affect in any way any other law for the time being in force relating to the recovery of debts due to government, and it shall be lawful for the' income-tax officer, if for any special reasons to be recorded he so thinks fit, to have recourse to any such mode ..... it is true that section 232 of the income-tax act of 1961 provides that the modes of recovery under that act are not exhaustive, but this clarification, which it is, does not imply that it is only by virtue of a specific provision that the legislature has conferred this right upon the revenue where it did not earlier possess, under section 46(2) of the act of 1922, the income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee'. .....

Associated Pigment Ltd. Vs. Income-tax Officer, h Ward and anr.

Court : Kolkata

Reported in : [1971]80ITR631(Cal)

..... undoubtedly, the department is not debarred from instituting a suit to enforce its claim for any arrears due from the petitioner but such recovery cannot be made under any of the provisions of the income-tax act. ..... the first paragraph of the headnote to that report it is stated that what section 46(7) of the income-tax act contemplates as the commencement of a proceeding for the recovery of tax is an action initiated by the income-tax department, which may set in motion other agencies for the actual recovery. ..... 1 and also to the inspecting assistant commissioner of income-tax, range ii, and ultimately, by one of the impugned letters dated the 4th january, 1966, the respondent-income-tax officer, informed the petitioner that remittance to the japanese company represented income of that concern accruing or arising in india and as such tax should have been deducted at source under section 18(3b) of the income-tax act, 1922, on the remittances already made and on the value of the shares issued to that ..... section 232 of the 1961 act is a clear authority for this proposition. mr ..... submitted that, apart from the recovery proceedings provided for in the act the right of the department to recover any arrears of tax by a suit is not affected. ..... , the request contained in the second impugned letter to pay tax on the past remittances was more or less in the nature of a notice of demand for which, if so advised, the department can file suits or take other actions for recovery as provided by law. .....

Associated Pigment Ltd. Vs. Income-tax Officer, h Ward, Company Distri ...

Court : Kolkata

Reported in : [1971]80ITR633(Cal)

..... department is not debarred from instituting a suit to enforce its claim for any arrears due from the petitioner but such recovery cannot be made under any of the provisions of the income-tax act. ..... paragraph of the headnote to the report it is stated that what section 46 (7) of the income-tax act contemplates as the commencement of a proceeding for the recovery of tax is an action initiated by the income-tax department, which may set in motion other agencies for the actual recovery. ..... 1 and also to the inspecting assistant commissioner of income-tax, range ii, and ultimately, by one of the impugned letters dated the 4th january, 1966, the respondent-income-tax officer, informed the petitioner that remittance to the japanese company represented income of that concern accruing or arising in india and as such tax should have been deducted at source under section 18 (3b) of the income-tax act, 1922, on the remittances already made and on the value of the shares issued ..... section 232 of the 1961 act is a clear authority for ..... , apart from the recovery proceedings provided for in the act the right of the department to recovery proceedings provided for in the act the right of the department to recover any arrears of tax by a suit is not affected. ..... request contained in the second impugned letter to pay tax on the past remittances was more or less in the nature of a notice of demand of which, if so advised, the department can file suits to take other actions for recovery as provided by law. .....

V. Vr. N. Vr. Nagappa Chettiar and anr. Vs. Union of India (Uoi)

Court : Chennai

Reported in : [1969]72ITR255(Mad)

..... section 232 of this act says that the several modes of recoveryspecified in the chapter in which it occurs shall not affect in any way anyother law for the time being in force relating to the recovery of debts dueto government or the right of government to institute a suit for therecovery of arrears due from the assessee. ..... as a corollary to this decision it would appear to follow that if the crown was entitled merely on the basis of an undisputed debt owing to it to seek the inherent power to the court under section 151, civil procedure code, to pay over the money to it in discharge of the income-tax liability of the person whose money had been brought to court by way of execution by a third party, the crown was more or less in the position of another decree-holder seeking rateable distribution of the assets ..... if, as their lordships of the supreme court say, this common law right is indeed any* other law relevant to such a purpose, far from the provision of special methods of recovery destroying this common law right, the saving contained in the explanation supports the contrary view. ..... it was next suggested that the right to proceed by way of suit in a civilcourt is a right which has been conferred for the first time by the income-taxact, 1961. .....

Commissioner of Income-tax Vs. Shyam Sundar Tea Co. Pvt. Ltd.

Court : Guwahati

..... section 232, which specifically provides for recovery of the said amount by way of suit or under any other law not being affected by section 231, reads as follows : ' 232. ..... - that the several modes of recovery specified in this chapter (namely, chapter 17 of which sections 231 and 232 are part) shall not in any way affect the right to recover the same under any of the laws for the time being in force relating to the recovery of debts due to government, and that it is lawful for the income-tax officer or the government, as the case may be, to have recourse tc*any such law or suit notwithstanding that the tax due is being recovered from the assessee by any mode specified ..... the assessee preferred a further appeal to the appellate tribunal, gauhati bench, which set aside the order of penalty relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, in the view that amounts, as assessed, were not recoverable under the provisions of the indian income-tax act, but that they could be recovered only by a suit in civil court; as such no penalty can be imposed either under section 46(7) of the act of 1922, or under section 231 of the income-tax act, 1961. ..... recovery by suit or under other law not affected. .....

Commissioner of Income-tax, Assam Vs. Shyam Sundar Tea Co. Pvt. Ltd.

Court : Guwahati

..... "section 232, which specifically provides for recovery of the said amount by way of suit or under any other law not being affected by section 231, reads as follows :"232. ..... that the several modes of recovery specified in this chapter (namely, chapter 17 of which section 231 and 232 are part) shall not in any way affect the right to recover the same under any of the laws for the time being in force relating to the recovery of the debts due to government, and that it is lawful for the income-tax officer or the government, as the case may be, to have recourse to any such law or suit notwithstanding that the tax due is being recovered from the assessee by any mode ..... the appeal was dismissed.the assessee preferred a further appeal to the appellate tribunal, gauhati bench, which set aside the order of penalty relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, in the view that amounts as assessed, were not recoverable under the provisions of the indian income-tax act, but that they could be recovered only by a suit in civil court; as such no penalty can be imposed either under section 46(7) of the act of 1922, or under section 231 of the income-tax act, 1961. ..... recovery by suit or under other law not affected. .....

Grindlays Bank Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1993]200ITR441(Cal)

..... the tribunal has referred the following questions of law to this court at the instance of the assessee under section 256(1) of the income-tax act, 1961 :'(1) whether, on the true and proper interpretation of section 195 of the income-tax act, 1961, the assessee was itself liable to pay any income-tax in respect of interest to be paid to its customers as an agent and whether, on the facts and in the circumstances of the case, the assesseewas liable to deduct income-tax on such interest under section 195 of the income-tax act, 1961? ..... he, therefore, levied interest for delayed payment under section 201(1a) of the income-tax act, 1961. ..... according to section 232, the several modes of recovery specified in this chapter shall not affect in any way any other law for the time being in force relating to the recovery of debts due to the government or the right of the government to institute a suit for the recovery of the arrears due from the assessee. ..... made the prescribed arrangements for the declaration and payment of dividends within india, any interest, not being 'interest on securities', or any other sum, not being dividends, chargeable under the provisions of this act, shall, at the time of payment, unless he is himself liable to pay any income-tax thereon as an agent, deduct income-tax thereon at the rates in force : provided that nothing in this sub section shall apply to any payment made in the course of transactions in respect of which a person responsible for the .....

K. Jagadish Mitter Vs. Revenue Divisional Commissioner, Southern Divis ...

Court : Orissa

Reported in : [1976]102ITR689(Orissa)

..... shall not affect in any way-- (a) any other law for the time being in force relating to the recovery of debts due to government; or (b) the right of the government to institute a suit for the recovery of the arrears due from the assessee ; and it shall be lawful for the income-tax officer or the government, as the case may be, to have recourse to any such law or suit, notwithstanding that the tax due is being recovered from the assessee by any mode specified in this chapter.' 6. this section gives the option to the income- ..... on march 29, 1968, he was assessed under section 144 of the income-tax act, 1961 (hereinafter mentioned as 'the act'), to the tune of rs. ..... this is a petition under articles 226 and 227 of the constitution of india to strike down section 222 of the income-tax act, 1961, as ultra vires the constitution and to quash the proceeding for recovery of the income-tax dues. 2. ..... section 232 provides for institution of civil suit for recovery of the dues. ..... 1 :--section 232 of the act is as follows : ' 232. ..... . even though section 232 provides institution of a civil suit, provision of section 222 for alternative mode of recovery cannot be said to be offending article 14 of the constitution. 14 .....

The Lakshmi Commercial Bank Ltd. Vs. B. Dharam Singh and Co. (P) Ltd. ...

Court : Delhi

Reported in : ILR1972Delhi755B; [1974]94ITR416(Delhi)

..... * * * * (5) * * * *'section 232 is also important: '232.the several modes of recovery specified in this chapter shall not affect in any way- (a) any other law for the time being in force relating to the recovery of debts due to government; or (b) the right of the government to institute a suit for the recovery of the arrears due from the assessed; and it shall be lawful for the income-tax officer or the government, as the case may be, to have recourse to any such law or suit, notwithstanding that the tax due is being recovered from the assessed by any ..... you are hereby required under section 226(3) of the income-tax act, 1961 to pay to me forthwith any amount due from you to or, held by you for or on account of the said ..... that no ordinary civil proceeding is maintainable to question the validity of the notices issued under section 226(3) of the income tax act by the income tax officer and the further proceeding taken by the tax recovery officer. ..... if you fail to make payment in pursuance of this notice to me as income-tax officer, you shall be deemed to be an assessed in default in respect of the amount specified on the notice and further proceedings may be taken against you for the realisation of the amount as if it were an arrear of tax due from you in the manner provided in sections 222 to 225 of the income-tax act, 1961 and this notice shall have the same effect as an attachment of a debt by the tax recovery officer in exercise of his powers under section 222 of the said .....