Article 17(2).
pratik
(Querist) 31 July 2010
This query is : Resolved
1)Article 17(2): No one shall be arbitrarily deprived of his property.
So if the indian consitution of india says the abve mentioned than while the other act or rules or code says that if the tax or any duities which is revenue as per the goverment whether state or central goverment. The house or land or any immovable property of the person who has not paid the dues is been attached & the than if the circumstanes arise the attached property are sold in auction WHY ?
2)As per the doctrine of pious obligation it has been said that the dues of the father after the amend act 2005 hind law the son or grant son or great grand son are not liable to pay the dues or no courts or law can pass the order to pay the father's dues than why the other act example income tax act, 1961 says that if the assessee dies than the dues of that assessee should be paid by the heir of the assessee WHY ?
Thanks In advance.
Y V Vishweshwar Rao
(Expert) 31 July 2010
The Payment of Tax and its recoevery by attachemnt and auction sale is not arbitrary , it is the power conferred under a statute /Act , the tax is legally recoverable and so the attachment and sale of proerty for recovery of dues.
The Property of the Deceased is charged with Tax Dues and it is under Govt Charge , the legal heirs are entitled to claim the property subject to payment of the Tax dues .
If the Tax due is more than the vlaue of the proerty/ies of deceased , the legal heirs may leave the proerty/ies of deceased. No liablity to legal heirs if no benifits/properties of deceased are claimed or held by them !
Teh Poius obligation is deferent,in nature, from the Income Tax due.
Raj Kumar Makkad
(Expert) 31 July 2010
I appreciate Mr. Rao to effectively answer the replies to the questions of Mr. Pratik.
