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1972 (5) TMI 22 - ALLAHABAD HIGH COURTU.P. Agricultural Income Tax Act, 1948 - The State of U. P. instituted a suit for the recovery of Rs. 3,02,982.62 as arrears of agricultural income-tax for the assessment year 1952-53 with pendente lite and future interest at twelve per cent. per annum. The learned civil judge, Faizabad, decreed the suit for recovery of Rs. 1,89,364.62 with interest at 41/2 per cent. per annum. Aggrieved Raja Jagdambika Pratap Narain Singh, the defendant, has come up in appeal - Whether U.P. Agricultural Income-tax Act bars suit for recovery of tax and whether interest on arrears of tax can be recovered - In the present case the suit is for realising the statutory demand for tax - interest cannot be, granted on any equitble principle - there being no agreement to pay interest or any provision in any law for award of interest under such circumstances, the plaintiff was not entitled to a decree for past interest. The decree under appeal, in so far as it grants past interest, cannot be sustained - In the result the appeal succeeds and is allowed in part
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