https://www.taxtmi.com/caselaws?id=96932 Revenue recovery proceedings under section 46(2) of the Income-tax Act, 1922 against a company in liquidation were treated as an "other legal proceeding" within section 171 of the Indian Companies Act, 1913, so prior leave of the winding-up court was required before enforcement could continue. However, the High Court lacked jurisdiction to restrain the proceedings because section 226 of the Government of India Act, 1935 barred original jurisdiction in respect of acts done in the collection of revenue, where the revenue officers had bona fide believed the procedure adopted was legally available. The restraining order was therefore set aside on the jurisdictional ground. en-us Mon, 11 Mar 1946 00:00:00 +0530 Fri, 16 Feb 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96932 Revenue recovery proceedings under section 46(2) of the Income-tax Act, 1922 against a company in liquidation were treated as an "other legal proceeding" within section 171 of the Indian Companies Act, 1913, so prior leave of the winding-up court was required before enforcement could continue. However, the High Court lacked jurisdiction to restrain the proceedings because section 226 of the Government of India Act, 1935 barred original jurisdiction in respect of acts done in the collection of revenue, where the revenue officers had bona fide believed the procedure adopted was legally available. The restraining order was therefore set aside on the jurisdictional ground. Case-Laws Companies Law Mon, 11 Mar 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96932