AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

Report No. 60

10.12. Limitations indicated by Supreme Court.-

Nevertheless, while laying down his principle, the Supreme Court1 was careful to indicate the possible limitations of the doctrine. Briefly, these limitations were: first, that the judgment (of the Supreme Court) was limited to arrears of income-tax; secondly, that the question whether the same common law doctrine applied to those parts of India which were previously comprised in the former Indian States may need separate consideration, and thirdly, that a particular statute may affect the prerogative right of the State.

1. Builders Supply Corporation v. Union of India, (1965) 56 ITR 91 (96 to 98) (SC).



General Clauses Act, 1897 Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys