| SooperKanoon Citation | sooperkanoon.com/334334 |
| Subject | Criminal |
| Court | Mumbai |
| Decided On | May-04-1906 |
| Case Number | Criminal Application for Revision No. 52 of 1906 |
| Judge | Lawrence Jenkins, K.C.I.E., C.J. and ;Russell, J. |
| Reported in | (1906)8BOMLR477 |
| Appellant | In Re: Kalidas Rewadas |
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.