Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
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