Supreme Court · 1964 INSC 272 · Decided 30 November 1964
Builders Supply Corporation v. The Union of India Represented BY the Commissioner of Income-Tax, West Bengal and Others
- Court
- Supreme Court of India
- Citation
- 1964 INSC 272 · [1965] 2 S.C.R. 289
- Case number
- CIVIL APPEAL No. 824/1963
- Decided
- 30 November 1964
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 372(1); Income Tax Act Section 46, 46(2)
Headnote
DOC(rine of priority of Crown Debts under Common Law-WheJher applicable to India. Income-tax arrears due to Union Government-Recovery thereof-Whet­ her has priority above claims of unsecured creditors of af Crown Debts in relation to tax dues-Whether a 'law in force' in India at cotnn1encen1ent of Constitution--Constitution of India Art. 372(1). Indian Income Tax Act 1922, s. 46, and provision of Public Demand.< Recove~y Act whether displace doctrine of priority of Government Debts. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)