Supreme Court of India
Kapurchand Shrimal v. Tax Recovery Officer, Hyderabad & Ors.
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.
From the headnote
Income-tax Act (11 of 1922)-Hindu undivided family-Defaults in payment of tax-Whether Karta can be detained. Hindu undivided family committed default in payment of income tax, and a certificate fdr recovery of tax due to the family was issued by the Income Tax Office in exercise of the power conferred by rule 76 01. Sch. II of the Income Tax Act, 1961. The Tax Recovery Officer directed the arrest and detention in prison of the karta of the family for non-pay ment of tax. The Karta then moved a petition in the High Court of Andhra Pradesh challenging his detention on the ground that he was
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