9911796707
TMI Blog1972 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ensation which is required to be deposited with the Tribunal and the Tribunal under section 42(1) is directed to deal with claims to or claims enforceable against the compensation. For that purpose, the section prescribes a period of limitation for applications making claims to or enforceable against the compensation and also provides that if the application has not been filed in time, the claim s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x for the assessment years 1951-52 to 1957-58 and that a sum of Rs. 1,40,200 or so was due as arrears of income-tax. On a notification under section 3 of Madras Act, XXVI of 1948, the estate in which the two gentlemen were interested was taken over and the compensation in respect thereof stood deposited with the Tribunal. Claims were made under section 42, which were dealt with and disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned is that if the claim was not made within the time, it will cease to be enforceable. It is however argued for the appellant that the Crown's priority was a rule of common law and even after the country has become a Republic, the rule is in force. Our attention is invited to Union of India v. N.K.S.H. Marudappa Pandian in support of this proposition. There it was held that the Union Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act further provides for payment of compensation which is required to be deposited with the Tribunal and the Tribunal under section 42(1) is directed to deal with claims to or claims enforceable against the compensation. For that purpose, the section prescribes a period of limitation for applications making claims to or enforceable against the compensation and also provides that if the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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