Supreme Court · 1973 INSC 30 · Decided 13 February 1973
Raja Jagdish Pratap Sahi v. State of Uttar Pradesh
- Court
- Supreme Court of India
- Citation
- 1973 INSC 30 · [1973] 3 S.C.R. 528
- Case number
- CIVIL APPEAL No. 1192/1970
- Decided
- 13 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 46, 232
Headnote
U.P. Agricultural Income-tax Act (3 of 1948), s. 32-Suit for recovery of tax assessed-Maintainability. The appellant was assessed to Agricultural income-tax under the U.P. Agricultural Income-tax Act, 1948, and was directed to pay it in four instalments. The appellant defaulted and, when summary under s. 32 of the Act, it was found that two of the instalments had become time barred under s. 32(2). In a suit by the respondent State for recovery of those amounts, the appellant contended that the only remedy open to the respondent was under s. 32 and that the suit was not maintainable.
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)