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Champa Kumari Singhi and ors. Vs. the Member, Board of Revenue, West Bengal and ors. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal Nos. 564 to 571 of 1968
Judge
Reported inAIR1970SC1108; [1970]78ITR74(SC); (1970)1SCC405; [1970]3SCR467
ActsIncome Tax Act, 1922 - Sections 46, 46(1) and 46(7)
AppellantChampa Kumari Singhi and ors.
RespondentThe Member, Board of Revenue, West Bengal and ors.
Appellant Advocate M.C. Chagla,; P.N. Tiwari,; J.B. Dadachanji,;
Respondent Advocate Jagadish Swarup, Solicitor-General, ; R. Gopalakrishnan and ; R.N.
Prior historyAppeal by special leave from judgment and orders, dated December 10, 1965 and 24-11-1964 of the Calcutta High Court in Appeal from Original Order Nos. 139 to 142 of 1959--
Excerpt:
.....of the decree of the trial court, obtained possession of the suit properties and recovered the costs awarded. only july 13, 1949, the high court set aside the decree of the trial court, and on august 24, 1950, the appellate decree was amended by deleting the name of one of the decree-holders from the decree. the respondents filed two applications one on february 11, 1953 for costs and the other on february 13, 1953 for restitution of the properties and costs paid, under s. 144 of the civil procedure code, 1908. the trial court ordered execution to proceed and on appeal the high court confirmed the order. in the appeal to the supreme court, it was contended that: (i) the application for recovery of costs was barred by limitation under art. 182 of the limitation act, 1908, as it was.....order28. in accordance with the opinion of the majority, civil appeals nos. 564, 566, 568 and 570 of 1966 (arising from the common judgment and order of the division bench of the calcutta high court, december 10, 1963) are dismissed with costs. the other appeals are also dismissed as infructuous with no separate order as to costs.
Judgment:
ORDER

28. In accordance with the opinion of the majority, Civil Appeals Nos. 564, 566, 568 and 570 of 1966 (arising from the common judgment and order of the Division Bench of the Calcutta High Court, December 10, 1963) are dismissed with costs. The other appeals are also dismissed as infructuous with no separate order as to costs.


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