ISHA BEEVI ON BEHALF OF THE MINIOR UMAIBEN BEEVI& ORS. vs THE TAX RECOVERY OFFICER & ADDL. P.A. TO COLLEC-TOR, QUILON

The Supreme Court held that to obtain a writ of prohibition, there must be a total absence of jurisdiction by the authority in question, as established under the relevant provisions of law, including Section 8(1) of the General Clauses Act, Section 13(1) of the Finance Act 1950, and Section 221 of the Income-tax Act 1961. The Court ruled that the appellants could not challenge the authority of the Additional Personal Assistant to issue notices since they failed to raise this issue earlier. The Court affirmed that even if part of the property is unjustly attached, it does not affect the Tax Recovery Officer's jurisdiction to proceed with objections under Rule 11 of the 1961 Act, thereby dismissing the appeals against the tax recovery proceedings.