1984 (8) TMI 56 - HC - Income Tax

Summary

The High Court of Orissa dismissed the revision petition challenging the rejection of the petitioners' application under s. 47, Civil Procedure Code. The petitioners failed to execute a sale deed as directed by a decree for specific performance of a contract. The objections raised by the petitioners regarding the collector's permission and Income-tax Act clearance certificate were dismissed by the court. The court held that the objections were unsustainable, and the revision petition was dismissed without costs.