Court : Guwahati
Decided on : Mar-15-1963
..... taxes due to the calcutta corporation from the defaulter, could be secured by a distress warrant issued under section 237 of the calcutta municipal act by sale of moveable property of any ratepayer, whereas under section 251 of the said act, the remedy by way of suit in court of competent jurisdiction for the recovery of the recovery of the amount due is ..... and on the highest authority, without any check, control or guidance contained in the statute itself, is bad, and violative of article 19 of the constitution : virendra v. state of punjab.(ii) applying the formula of subjective satisfaction of an executive authority, in order to override the guaranteed freedom is bad : v.g.raos case.(iii) all contemporaneous legislation which form ..... reliance on the cases of chintaman rao v. state of madhya pradesh, state of madras v. v.g.row, md.hanif quareshi v. state of bihar, virendra v. state of punjab, diwan sugar & general mills (p.) ltd. v. union of india, lord krishna sugar mills ltd. v. union of india and hamdard dawakhana case. he further placed reliance on the case ..... india ; babulal amthalal mehta v. collector of customs, calcutta ; biswambhar singh v. state of orissa collector of customs, madras v. nathella sampathu chetty ; niemla textile finishing mills ltd. v. second punjab tribunal ; and surajmull nagarmull v. commissioner of income-tax.this argument of dr.paul was sought to be repelled by mr.roy, who pointed out that the background and the .....Tag this Judgment!