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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of tax liabilities expanded to permit assets to satisfy liabilities arising from Settlement Commission applications.</h1> Amendment expands recovery under Section 132B to permit recovery out of taxpayer assets of amounts 'deemed to be in default' and also the amount of liability arising on an application made before the Settlement Commission under sub-section (1) of section 245C, by substituting the concluding words of clause (i) in sub-section (1).

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