Supreme Court of India

Isha Beevi on Behalf of the Minor Umaiben Beevi & Ors. v. The Tax Recovery Officer & Addl. P.A. to Collector, Quilon & Ors.

Neutral citation
Reported as [1976] 1 S.C.R. 681
Bench H. R. Khanna, M. H. Beg and A. C. Gupta JJ.
Decided 5 September 1975

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

I'ractice-JVrii of Prohibition or Mandamus-When can be issued. lncofne .Tax Act, 1961-Second Sclredule rr. 11 and 48-Notices for recovery df tax-Whether Persona! Assistant to Collector could issue. Purporting to act under the provisions of Income-tax Act, 1961, the Addi­ tional Personal Assistant to the Collector, who was functioning as the tax recovery officer, issued notices to the appellants prohibiting them from trans­ ferring or otherwise dealing with the properties in their possession on the basis of 22 certificates issued to them under the Indian Income-tax Act, 1922 and the Income-tax

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