TMI Blog1967 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ndable to the appellant-firm or its partners - - - - - Dated:- 18-1-1967 - G. K. MITTER., J. C. SHAH., J. M. SHELAT., K. SUBBA RAO. and V. BHARGAVA. JUDGMENT The judgment of the court was delivered by SUBBA RAO C.J.--- These four appeals by certificate granted by the High Court of Calcutta are filed against the common judgment and order of that court in four civil revision cases ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy Act, 1913 (Act III of 1913), hereinafter called " the Act ", for the payment of the said amounts of tax. The firm filed objections under section 9 of the Act denying its liability to pay the amounts demanded from it. It also raised other objections with which we are not now concerned. The Certificate Officer rejected the objections. Against the said order of the Certificate Officer, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer wrote to the Certificate Officer and Additional District Magistrate, 24-Parganas, in reply to his letter dated June 12, 1958, as follows : " Apparently it appears that the partners of the above firm are entitled to a considerable sum of refund. However, due to the complicated nature of the cases, it will require a long time for its verification. In the meantime, Certificate Officer ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to excess profits tax is not affected by the pending proceedings for refund." Yet, it proceeded to observe : " On behalf of the Union of India, Mr. Pal has assured us that the department still adheres to the stand taken in the two letters. It is to be observed that while the department should be free to take all steps to see that execution of the certificates is not barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned Income-tax Officer so that the demand may be executed only for the balance. We, therefore, direct the concerned Income-tax Officer to complete his enquiry in regard to the amounts refundable to the appellant-firm or its partners under the Income-tax Act within 3 months from the receipt of the order by him. The Certificate Officer will thereafter execute the demand for the balance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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