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1945 (1) TMI 15 - HC - Income TaxExtract: .......iven year, but it is due when demand is made under Section 29 and Section 45. It then becomes a debt due to the Crown, but not for any particular period. In the result their Lordships agree with the conclusion arrived at by the High Court of Calcutta and they will humbly advise His Majesty that this appeal be dismissed with costs. Appeal dismissed.
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