Rajamannar, C.J.-This is an application for leave to appeal to the Supreme Court of India against an order passed by this Court dismissing a petition filed under Article 226 of the Constitution by the petitioner. In that petition she prayed for the issue of a writ of mandamus restraining the Income-tax Officer, Second Additional City Circle, Madras, the Collector of Nilgiris district, and the Tahsildar of Coonor from proceeding to attach, or to bring to sale the petitioner’s properties for the realisation of the alleged income-tax arrears of her husband, Tharani Singh Gramani, and in particular from proceeding with the sale of Benhutty Estate, in the Nilgiris district.

The facts material for this petition may be briefly stated: For the recovery of arrears of income-tax due from the petitioner’s husband a certificate was issued by the Income-Tax Officer to the Collector of Nilgiris under section 46 (2) of the Indian Income-Tax Act. The Collector in pursuance of this certificate proceeded to attach the property described as Benhutty Estate for the realisation of the said arrears. It is common ground that this estate was purchased in the name of the petitioner under a deed of sale, dat

Click Here to Read the rest of this document