Attachment on personal properties of director and brother of director - in interpreting a taxing...

Attachment on personal properties of director and brother of director - in interpreting a taxing statute, the equitable considerations are entirely out of place. The reasons of morality and fairness can have no application to bring a citizen who is not within the four corners of the taxing statute within its fold so as to make him liable to payment of tax. The entire approach of the department that as it is not in a position to recover anything from the company, it can run after the Director of ..... .....

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