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1969 (3) TMI 4 - SC - Income TaxGarnishee Order - Whether the payment made by the Collector of Customs can be certified under Order 21, r. 2 of the Code of Civil Procedure - Held, Yes - if the payment has been legally made out of court in full and final discharge of the liability under a decree, there is no reason why the judgment debtor cannot move the court for getting the adjustment or payment certified - appeal allowed
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