Dismissal of petition on advance tax payment delay due to uncashed cheque; Tribunal decision upheld.

The High Court of Madras dismissed the petition regarding advance tax payment, finding that the delay, if any, was attributable to officials not promptly cashing the cheque. The court concurred with the Tribunal's decision that no legal question arose from the order, leading to the dismissal of the petition with costs of Counsel fee Rs. 250.

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The High Court of Madras delivered a judgment regarding advance tax payment. The assessee paid Rs. 4,30,500 as advance tax by cheque on December 14, 1973, before the due date of December 15, 1973. Sufficient funds were available in the assessee's account on the payment date. The court found that the delay, if any, was due to the officials not cashing the cheque promptly. The court agreed with the Tribunal that no legal question arose from the order. The petition was dismissed with costs of Counsel fee Rs. 250.

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