JUDGMENT
B.P. Jeevan Reddy, C.J.
1. The petitioner is challenging the validity of a notice issued under Section 281B of the Income-tax Act, 1961.
2. The petitioner is not a regular assessee. Her land was acquired under a notification issued under Section 4(1) of the Land Acquisition Act on May 9, 1976. The declaration under Section 6(1) was published on June 4, 1976, and the award passed on September 5, 1984. The petitioner says that possession of land was taken on March 25, 1980. According to law, it is that date on which the property passes to the Government. The petitioner is, however, not in a position to state when she actually received the compensation. Be that as it may, it appears that she put the compensation received by her in a bank in the form of fixed deposits and in a savings bank account, namely, in the Allahabad Bank, Tejgarhi, Meerut. On December 1, 1988, the bank informed the petitioner that the said F. D. R. and S. B. account has been attached by the Assistant Commissioner of Income-tax, Circle II, Meerut, through his letter dated September 28, 1988. The petitioner came to this court by way of a writ petition on January 9, 1989..
3. The contention is that an order under Section 281B cannot last beyond six months and that there has been no extension of the said order by the Commissioner of Income-tax as contemplated by Sub-section (2). Though a formal counter has not been filed by the respondents, Mr. Markandey Katju, learned standing counsel for the Income-tax Department, has placed before us a copy of the instructions received by him. The instructions state that the said order was extended by the Commissioner of Income-tax on August 28, 1987, February 19, 1988, August 17, 1988, and December 20, 1988. It is stated that the last order of extension is due to expire on February 19, 1989.
4. Mr. Vikram Gulati submitted that those orders of extension have not been communicated to him which is obligatory under the law. He also says that the reasons have not been recorded for such extension.
5. We do not, however, think it necessary to examine the said contention for the reason that the total period for which extensions can be granted under Section 281B is two years and that period has also expired on and with August 19, 1989. It is thus clear that the attachment under Section 281B cannot survive beyond the said date, namely, beyond August 19, 1989.
6.
The petitioner shall be entitled to encash or withdraw the amounts concerned subject, of course, to any demand for any tax due as on today. Even if there is any such demand, the amount equal to such demand shall be retained and the remaining amount returned to the petitioner.
7. With these directions, the writ petition is disposed of. No costs.
8. A copy of this order may be communicated to the Allahabad Bank,
Tejgarhi, Meerut.
9. Certified copy of this order may be given to learned counsel for the petitioner on payment of usual charges within three days.