Supreme Court · 1960 INSC 162 · Decided 23 September 1960
The State of Bombay v. Bandhan Ram Bhandani and Others
- Court
- Supreme Court of India
- Citation
- 1960 INSC 162 · [1961] 1 S.C.R. 801
- Case number
- CRIMINAL APPEAL No. 93/1958
- Decided
- 23 September 1960
- Bench
- SYED JAFFER IMAM, A.K. SARKAR, K.C. DAS GUPTA (3-judge bench)
- Case type
- Criminal
- Acts & sections cited
- Companies Act Section 32(5), 133(3)
Headnote
SUPREME COURT REPORTS 801 s. 46(1) of the Income.tax Act and th~ amount of tax '9 60 and penalty due from him would be "an arrear" E. M. Muthappa within s. 46(2). Chettiar We therefore hold that the proceedings for the v. recovery of the Excess Profits Tax could properly be The is dismissed with costs. The petition is also dismissed but as these two have been heard together there will be no order as to costs in the petition. Both the Appeal and the Petition dismissed. THE STATE OF BOMBAY v. BANDHAN RAM BHANDANI AND OTHERS. (JAFER IMAM, l'.\.. K. SARKAR and K. c. DAS
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