Supreme Court · 1996 INSC 1148 · Decided 4 October 1996
Janaki S. Menon and ORS. v. DR. V.R.S. Krishanan and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1148 · [1996] SUPP. 7 S.C.R. 207
- Case number
- CIVIL APPEAL No. 13216/1996
- Decided
- 4 October 1996
- Bench
- K. RAMASWAMY, S.P. KURDUKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC Section 21; Income Tax Act Section 222
Headnote
B Code of Civil Procedure, 1908 : Order 21, Rule 90-Auction sale for recovery of State dues-Objections to-Suit for partition of estate of decease~Arrears of Income Tax Wealth C Tax etc. to be recovered from the estate of decease~ertain property put to auction sale-Objections on the ground that no jurisdic­ tion-Held, Income Tax and other dues are the first charge on the estate of the decease~Proceedings to recover the arrears of tax from the estate of the D deceased were rightly taken before partition of the estat~n the circumstances need to proceed under the Income Tax Act was
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