1966 (8) TMI 10 - HC - Income Tax

Whether for proceedings in pursuance of certificate specifying sum higher than legally due is valid - Held no

Summary

The High Court of Madras held that a substantial error in a certificate issued for arrears due would affect the Collector's jurisdiction to recover the amount under the Revenue Recovery Act. The court dismissed the writ appeal, upholding the decision to quash the proceedings due to the error in the arrears amount.