KAJALA DEVI Vs. UNION OF INDIA

JUDGEMENT

(1.) Judgment in this appeal will also govern F.A. No. 36/85.Smt. Kajala Devi by means of the writ petition being M.P. No. 771/92 approached this Court against the order passed by the Tax Recovery Officer, Income-tax Range Raipur in exercise of power under Rule 11 of the Rules in Second Schedule to the Income-tax Act, 1961. The writ petition, as per the statement of the learned counsel for the appellant, was admitted and was pending in this Court, consequent upon coming into force the Constitution (42nd Amendment) Act, 1976, the said petition was dismissed as having become abated. The order of this Court is dated 23-3-1979 an extract of which is quoted below:

(2.) Thereafter the petitioner Smt. Kajala Devi approached the civil court by means of 'Civil Suit No. 2-A/82 (Smt. Kajala Devi v. Union of India). The Second Additional District Judge, Raigarh vide his Judgment and order dated 1-2-1985 dismissed the suit on the ground of limitation. The relevant portion of the Judgment dealing with the question of limitation is extracted below:

(3.) Heard Shri A.D. Deoras, learned counsel for the appellant and Shri V.K. Tankha, the learned counsel for the Union of India.