Supreme Court of India
The Collector of Malabar v. Frimal Ebrahim Hajee
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax-Arrears of-Wilfully withholding and evading payment-Arrest of asses see to recover arrears-Whether illegal /ndian Income Tax Act, s. 46 (2)-Madras Revenue Recovery Act (Mad. II of 1864), s. 48-Constitution of India, Arts. 14, 19 21 and 22. The Income Tax Officer forwarded a certificate under s. 46(2) of the Indian Income Tax Act to the Collector for recovering the arrears of lncome Tax from the assessee as if they were arrears of land revenue. The Collector proceeded under s. 48, Madras Revenue ---<.· S. .R. SUPREME COURT REPORTS 971 Recovery Act, and had the asscssee arrested and
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.