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1925 (8) TMI 4

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..... rther or other order as the nature of the case may require. 2. Now, by Section 98 of the Cess Act (IX of 1880): Every amount due, or which may become due to any Collector under the provisions of this Act in respect of any arrears of cess...may be realised by such Collector or by any process provided by any law for the time being in force for the realisation of public demands. 3. By Section 3, Sub-section (6) of the Bengal Public Demands Recovery Act (III of 1913). 'Public demand' means any arrear or money mentioned or referred to in Schedule I. and by Schedule I(4)(ii) a public demand includes: any money which is declared by any enactment for the time being in force to be recoverable as arrears of a demand or public dem .....

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..... of the questions in that case which fell for determination was whether, notwithstanding the liquidation of the Company, the Crown was entitled to proceed by way of suit to recover moneys due from the Company to the Government. The Companies Act then in force was the Act of 1866, and the section in the Act corresponding to Section 232 of the present Act was Section 183. It is to be observed that Section 183 does not contain the sub-section exempting the Government from its provisions which is to be found in Section 232. Nevertheless, it was held that the prerogative of the Crown was not affected by the Companies Act of 1888, and Mr. Justice Westropp, as he then was, in the course of his judgment stated that: The Crown is not, either expre .....

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..... is not taken away by the Act, and it can proceed to distrain in this case. 9. And Cotton, L.J., added: In general, the Crown is not bound by a Statute unless expressly mentioned, or referred to by necessary implication. 10. This case was referred to and followed in In re Oriental Bank Corporation (1885) 28 Ch. D. 643 : 54 L.J. Ch. 327 : 52 L.T. 170. Chitty J. in giving judgment observed: It is settled law that on the construction of the Companies Act, 1862, the Crown is not bound; the Crown not being named, and there being no necessary implication arising from the Act itself by which the Crown's prerogative is affected or taken away. That is the short statement of the decision of the Court of Appeal in the case of In re He .....

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