JARDINE HENDERSON LTD. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) The present Rule is directed against the order dated February 24, 1960, passed by Sri B. Sarkar, Member, Board of Revenue, West Bengal, in Case No. 183 of 1957, reversing the order dated May 27, 1957, passed by the Commissioner, Presidency Division, in Case No. 101 of 1956 -57.

(2.) The facts of the case are as follows. On receipt of a certificate under Sec. 46(2) of the Indian Income -tax Act, the Certificate Officer, 24 -Parganas, filed a certificate under the Public Demands Recovery Act on October 25, 1949, for the recovery of a sum of Rs. 59,541 -15 -0 from the opposite party No. 2, Haridhan Daw, whereupon a certificate -proceeding being Case No. 367 I.T./50 -51 was started.

(3.) A notice under Sec. 7 of the Public Demands Recovery Act was served on the certificate -debtor, namely Haridhan Daw, by registered post on or about January 30, 1951. The certificate -debtor filed a petition of objection under Sec. 9 of the Public Demands Recovery Act, inter alia, denying his liability for the said amount.