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ANDHRA PRADESH HIGH COURT
Ananthanarayana Ayyar, J
Sri Ramalingeswara Rice and Oil Mill Co. Ltd. v. Additional Income Tax Officer Tenali
| Table of Content |
|---|
| 1. conclusion and ruling of the court. (Para 1 , 16) |
| 2. overview of the case facts and procedural history. (Para 2 , 3 , 4 , 5 , 6) |
| 3. arguments regarding the property rights related to court deposits. (Para 9 , 10 , 11) |
| 4. discussion on prior case law and principles governing attachment procedures. (Para 12 , 13 , 14 , 15) |
1. This case is referred to a Bench by Ananthanarayana Ayyar, J., as he thought that it raises a question of general and public importance and there should be an authoritative pronouncement.
2. The civil revision petition is brought against the order of the Subordinate Judge, Tenali, accepting E. A. No. 284 of 1959, a petition filed by the Income - tax Officer, Tenali, for the issue of a cheque for Rs.3,281.88 nP. being the arrears of income - tax due by the judgment - debtor out of Rs.12,500/- in deposit in Court to the credit of O. S. No. 88 of 1955.
3. The circumstances leading to this litigation are these. O. S. No. 88 of 1955 was instituted by the petitioner against the second respondent herein (Jainullabdin Saheb) for eviction from the factory which the latter was holding on lease. During the pendency of the suit, the petitioner filed I. A. No. 1
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