Section 26 in Tamil Nadu Agriculturists Relief Act, 1938
26. District Collector to furnish information as to certain facts.
- Any creditor may apply to the Collector of the district in which the creditor believes his debtor to have been, or to be, assessed to income-tax in terms of proviso (A) to section 3(ii) or to profession, property or house tax under the [Cantonments Act, 1924] [This Act was repealed and re-enacted as the Cantonment Act 2000.], in terms of provisos (B) and (C) to that section, for information as to the above facts and the Collector shall thereupon ascertain such information and grant to such creditor a memorandum in the prescribed form as to whether the debtor has been so assessed to income-tax or to profession, property or house tax. Such memorandum shall be received in every Court as evidence of the facts stated therein.
