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(1964) 1 MLJ 263 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice G.R. Jagadisan and Mr. Justice K. Srinivasan
Case Number(s) : W.P. No. 71 of 1962.
Judgement Date :
Thursday 10th of October 1963
| Buddha Pictures | .....Appellant(s) | | Versus | | | The Fourth Income-tax Officer, City Circle V, Madras-10 and another | .....Respondent(s) |
Income-tax Act (XI of 1922), section 46 (5-A) — Tax recovery — Garnishee proceedings — Garnishee and assessee — Relationship of creditor and debtor essential — Attachment by Department, of monies payable by garnishee to assesses — Monies not held by, but paid by garnishee on the date of attachment — Not money that “may become due” after notice — Garnishee, not liable.
Words and Phrases — “May become due” .
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