Commissioner of Income-tax and ors. Vs. T.K. Shahal Hassan Musaliar - Court Judgment

Excerpt:
- code of civil procedure, 1908.[c.a. no. 5/1908]. section 100-a [as substituted by c.p.c. amendment act, 2002]: [v.k. bali, cj, kurian joseph & k. balakrishnan nair, jj] applicability held, section is not retrospective. all appeals filed prior to 1.7.2002 are competent. but subsequent to 1.7.2002 intro court appeals against judgment of single judge is not maintainable. provisions of section 100-a, c.p.c., will prevail over the provisions contained in the kerala high court act, 1959. orders. sankarasubban j.1. this is an application filed by the commissioner of income-tax, trivandrum. he prays that the second direction in paragraph 18 of the judgment (at page 407) may be corrected by including the name 'the tax recovery officer' in the place of the department. in this case we have relied on the direction given by the supreme court earlier. in the earlier supreme court judgment, it was held that the tax recovery officer will only use the procedure in the travancore income-tax act so far as it is possible to apply it. hence we are of the view that necessary clarification is necessary to substitute the word 'tax recovery officer' instead of the word 'department' in direction no. 2 in paragraph 18 of the judgment (at page 407). this petition is accordingly altowed.

Judgment:
ORDER

S. Sankarasubban J.

1. This is an application filed by the Commissioner of Income-tax, Trivandrum. He prays that the second direction in paragraph 18 of the judgment (at page 407) may be corrected by including the name 'the Tax Recovery Officer' in the place of the Department. In this case we have relied on the direction given by the Supreme Court earlier. In the earlier Supreme Court judgment, it was held that the Tax Recovery Officer will only use the procedure in the Travancore Income-tax Act so far as it is possible to apply it. Hence we are of the view that necessary clarification is necessary to substitute the word 'Tax Recovery Officer' instead of the word 'Department' in direction No. 2 in paragraph 18 of the judgment (at page 407). This petition is accordingly altowed.