Arrears - Definition - Law Dictionary Home Dictionary Definition arrears

Definition :

Arrears, the word 'arrears' in respect of tax has been used in the sense of dues or what has become due by way of tax and that does not depend on assessment proceedings or quantification of the amount, State of Madhya Pradesh v. Shyama Charan Shukla, (1972) 4 SCC 371 (374): (1972) 1 SCR 861. (States Reorganisation Act, 1956 s. 78)