Supreme Court · 1959 INSC 23 · Decided 20 March 1959
The Commissioner of Income-Tax, Hyderabad-Deccan v. MESSRS. Vazir Sultan & Sons
- Court
- Supreme Court of India
- Citation
- 1959 INSC 23 · [1959] SUPP. 2 S.C.R. 375
- Case number
- CIVIL APPEAL No. 340/1957
- Decided
- 20 March 1959
- Bench
- NATWARLAL HARILAL BHAGWATI, BHUVNESHWAR PRASAD SINHA, J.L. KAPUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 375 executed, the amount realised by the execution by the I959 Collector has to be taken into account. When the Ada·r 1 Subordinate Judge, Purnea, has to decide the question Collector'. '°;:nares whether the application for execution made to him is v. in under the Act. In doing this, for Sarkar ]. the reasons earlier mentioned, he would not be giving any extra-territorial operation _to the Act. It seems to us therefore that the execution of the decree by the Collector must be deemed to be execution of a decree for all purposes and therefore an
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