Supreme Court Allows Union of India’s Application to Record Satisfaction of Decree Under Order 21 Rule 2 CPC in Customs Duty Refund Case — Payment Under Section 46(5A) Income Tax Act Treated as Garnishee Payment and Not Defeated by Technical Objections. Collector of Customs’ Payment on Behalf of Union of India Held to Constitute Payment by Judgment Debtor, and Super-tax is a Species of Income Tax for Notice Purposes.
28 Mar 1969The dispute arose after the respondent firm, Soorajmull Nagarmull, obtained decrees against the Union of India for refund of excess customs duty levie...
