Revenue not entitled to attach properties of Private Trust to recover dues of trustees

Rajesh T. Shah Vs Tax Recovery Officer (Bombay High Court) Revenue is not entitled to attach the properties belonging to a Private Trust to recover dues of the trustees, who was a director of a company which had allegedly defaulted in paying its tax dues. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. By this petition under Article 226 of the Constitution of India, petitioners have challenged the following :- “(i) order dated 15th December, 1993 issued under Section 179 (1) of the Income Tax Act, 1961, (the Act); (ii) demand notice dated 20th January, 1994; and (iii) three orders of attachm...