Supreme Court of India
Builders Supply Corporation v. The Union of India Represented by the Commissioner of Income-tax, West Bengal and Others
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.
3 Supreme Court benches have cited this judgment.
From the headnote
DOC(rine of priority of Crown Debts under Common Law-WheJher applicable to India. Income-tax arrears due to Union Government-Recovery thereof-Whet her has priority above claims of unsecured creditors of common debtors Doctrine of priority af Crown Debts in relation to tax dues-Whether a 'law in force' in India at cotnn1encen1ent of Constitution--Constitution of India Art. 372(1). Indian Income Tax Act 1922, s. 46, and provision of Public Demand.< Recove~y Act whether displace doctrine of priority of Government Debts. The appellant filed a suit against Respondent No. 2 and secured a decree
Where later benches applied it
- 2011 Employees Provident Fund Commissioner v. O.L. of Esskay Pharmaceuticals Limited
- 2023 Industrial Development Bank of India (through Stressed Assets Stabilization Fund Constituted by the Government of India) v. Superintendent of Central Excise and Customs and Others
- 2009 Central Bank of India v. State of Kerala and Ors.
Of those, 1 relied on · 2 referred to
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