Supreme Court · 1969 INSC 18 · Decided 31 January 1969
Padrauna Rajkrishna Sugar Works LTD. & ORS. v. Land Reforms Commissioner, U.P. & . ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 18 · [1969] 3 S.C.R. 468
- Case number
- CIVIL APPEAL No. 130/1966
- Decided
- 31 January 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 46, 46(2); Land Revenue Code
Headnote
SUGAR WORKS LTD. & ORS. A v. LAND REFORMS COMMISSIONER, U.P. & . ORS. January 31, 1969 (J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.J B U.P. Zamindari Abolition & Land Reforms Act (U.P, I of 1951), ss. 279 and 286---Dues under other statutes recoverable as arrears of land were 'fecoverab!e as arrears of land revenue. Section 286( 1) of the U.P. Zamindari Abolition & Land Reforms Act provides that if any arrears of ]and revenue could not be recovered by any of the processes mentioned in els. (a) to (e) of s. 279, the Collector may realise the same by
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