Attachment of Senior Citizen’s Pension Account Causes Hardship: Madras HC Allows Monthly Withdrawal of ₹2 Lakh

The Madras High Court has granted partial relief to a senior citizen by allowing them to withdraw ₹1 lakh per month from their pension account, which had been attached by the tax department for the recovery of outstanding tax dues. Recognizing the potential hardship that a complete attachment of pension funds could cause to an elderly individual, the court sought to strike a balance between the revenue needs of the state and the welfare of the senior citizen. By permitting these monthly withdrawals, the court ensured that the individual would have access to a reasonable amount of funds for their sustenance while the tax recovery process continues in a less financially debilitating manner.