S. Devarajan Vs Union of India (Madras High Court)
Madras High Court held that bank account which is designated pension account is exempted from any attachment for recovery of dues and attachment of such account is in violation of the provisions of the Section 11 of the Tamil Nadu Pension Act, 1871.
Facts- The respondent-Department, during the year 2021, issued a notice to the petitioner for non filing of returns for the AY2013-14, immediately thereafter, the petitioner filed returns, declaring his total income as Rs.2,53,460/- based on his pension, however, the respondent-Department alleged that, the petitioner failed to give explanation for the money transaction done in the joint account of the petitioner by his wife, and passed an assessment order, calling the income as ‘unexplained income”; that challenging the same, the petitioner filed Appeal; that during the pendency of the Appeal, the fourth respondent initiated recovery action against the petitioner, by virtue of which, the petitioner’s bank account came to be attached.
This Writ Petition is filed seeking for an issuance of a writ of mandamus to direct the fifth respondent to lift the attachment of pension been credited in the saving bank account maintained with the fifth respondent/DBS Bank, Kancheepuram Branch.
