NDLI: Kalyan Mills Ltd. Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	INCOME TAX ACT
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	INCOME TAX ACT, 1961-Section 46(2) & 46(5A)-Tax dues recoverable from· assessee company-Assessee company informing that amount can be recovered by Union of India from the amount owed by Appellant Company-Suit for recovery of tax dues by Union of India against appellant company-Validity of such claim. The Union of India-Respondent No. 1, had to recover certain arrears of taxes from the assessee-company-Respondent No. 2. The assessee-company informed the Union of India that the tax dues recoverable from it he recovered 0 from the amount which was owed by the appellant-company to it. The debt due by the appellant-company to the assessee-company was shown to the credit of assessee-company in the accounts of the appellant-company. The appellant company acknowledged and admitted its liability to the assessee company and promised the Union of India to pay the amount of tax dues against the debt due by it to the assessee-company. Notices under s. 46(2) and s. 46(5A) of the Income Tax Act were issued to the appellant-company for the recovery of the said amount.The Union of India filed a suit seeking a decree against the appellant company and four other defendants. The appellant-company set up a false theory that the assessee-company itself was liable to pay the appellant company and therefore, it was not liable to pay tax dues of the assessee company. The trial court decreed the suit holding that the union of India was entitled to a money decree against the appellant-company. The appeal preferred by the appellant-company was dismissed by the High Court. In the appeal to this Court on behalf of the appellant-company it was contended that a suit as filed by the respondent and the decree granted by the trial court was not permissible in law because proceedings for appointment of receiver can only be contemplated in execution proceedings of a decree against the original debtor.
Judge	Hon'ble Mr. Justice G.L. Oza
Neutral Citation	1986 INSC 249
Petitioner	Kalyan Mills Ltd.
Respondent	Union Of India & Ors.
SCR	[1987] 1 S.C.R. 362
Judgement Date	1986-11-21
Case Number	447

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