MANU/SC/0234/1968

IN THE SUPREME COURT OF INDIA

Decided On: 14.08.1968

Appellants: Kapurchand Shrimal
Vs.
Respondent: Tax Recovery Officer, Hyderabad and Ors.

JUDGMENT

Shah, J.

1. Kapurchand Shrimal--a Hindu undivided family--committed default in payment of income-tax due by it for the assessment years 1955-56 to 1959-60. The Income-tax Officer, Special Investigation Circle, Hyderabad, issued certificate on June 16, 1959, under Section 46 of the Income-tax Act, 1922, for recovery of tax due by the family. Pursuant to the certificate, properties of the Hindu undivided family, movable and immovable, and outstandings were

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