Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1979 (3) TMI 49 - HIMACHAL PRADESH HIGH COURT
Extract:
.......nt should be given not on consideration of the question whether it is of revenue or capital nature but on considerations of the conditions and restrictions contemplated by sub-s. (3) itself. We accordingly answer the reframed question and send the matter back to the Tribunal for dealing with it according to law. There shall be no order as to costs.