Supreme Court · 1970 INSC 126 · Decided 5 May 1970
Raja Yuvraj Dutt Singh v. The Deputy Commissioner, Kheri and ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 126 · [1971] 1 S.C.R. 530
- Case number
- CIVIL APPEAL No. 743/1968
- Decided
- 5 May 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 46(7)
Headnote
DU1T SINGH v. THE DEPUTY COMMISSIONER, KHERI AND ORS. May 5,. 1970 [J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J U.P. Agricultural income-tax Act (U.P. 3 of 1949) s. 32(2)-Pro; ceeding for recovery of arrears--When co1nnience. Sectwn .12(2) of the U.P. Agriculturnl Income-tax Act, 1949 The a&sessee was assessed to agricultural income-tax under Act, for different assessment years. As the a5sessee defaulted in the payments the assessing authority made orders directing the Tahsildar to realise the sums as arrears of ·land revenue. All these ord•ers except o~e
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