Full Judgment
ORDER
1. The Court reject the application on the ground that it is of opinion that the Income Tax Collector is not a Court, within the meaning of Section 476 of the Criminal Procedure Code.
In Re: Kalidas Rewadas
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- Citation
- sooperkanoon.com/334334
- Court
- Mumbai
- Judge
- Lawrence Jenkins, K.C.I.E., C.J. and ;Russell, J.
- Decided On
- May 04, 1906
- Case Number
- Criminal Application for Revision No. 52 of 1906
- Subject
- Criminal
Case Summary
AI-generated summary - not the official court judgment text.
Criminal Procedure Code (Act V of 1898), Section 476-Court-Income Tax Collect-or-Sanction by the Income Tax Collector-Revision by the High Court.; The Income Tax Collector is not a Court within the meaning of Section 476 of the Criminal Procedure Code 1898. -
- Key legal issue
- Criminal
Parties & Advocates
Appellant / Petitioner
In Re: Kalidas Rewadas
Legal References
- Reported In
- (1906)8BOMLR477
Excerpt
criminal procedure code (act v of 1898), section 476-court-income tax collect-or-sanction by the income tax collector-revision by the high court.; the income tax collector is not a court within the meaning of section 476 of the criminal procedure code 1898. - order1. the court reject the application on the ground that it is of opinion that the income tax collector is not a court, within the meaning of section 476 of the criminal procedure code.