Supreme Court · 1968 INSC 193 · Decided 14 August 1968
Kapurchand Shrimal v. Tax Recovery Officer, Hyderabad & ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 193 · [1969] 1 S.C.R. 691
- Case number
- CIVIL APPEAL No. 1319/1966
- Decided
- 14 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32, 226; Income Tax Act Section 46, 222
Headnote
SHRIMAL v. TAX RECOVERY OFFICER, HYDERABAD & ORS. August 14, 1968 B [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.) Income-tax Act (11 of 1922)-Hindu undivided family-Defaults in payment of tax-Whether Karta can be detained. A Hindu undivided family committed default in payment of 1961. The Tax Recovery Officer directed the arrest and detention in prison of the karta of the family for non-pay­ ment of tax. The Karta then moved a petition in the High Court of Andhra Pradesh challenging his detention on the ground that he was not a defaulter. The petition was rejected.
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