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    <title>1961 (2) TMI 51 - Supreme Court</title>
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    <description>Service of requisition orders and acquisition notices on a corporation&#039;s managing agents satisfied the applicable service rules and effected valid requisition and statutory vesting under Rule 75A. The managing agent qualifies as a principal officer for service purposes under company procedural rules, so requisition orders served on them were effective. Where goods remained unascertained without appropriation, the Sale of Goods principle of appropriation prevented title passing to delivery-order holders, and the Government acquired a paramount statutory title not subject to an estoppel against the State. Consequently, service on managing agents effected vesting of the specified goods in the Government on 30 September 1946.</description>
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    <pubDate>Fri, 17 Feb 1961 00:00:00 +0530</pubDate>
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      <title>1961 (2) TMI 51 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=97848</link>
      <description>Service of requisition orders and acquisition notices on a corporation&#039;s managing agents satisfied the applicable service rules and effected valid requisition and statutory vesting under Rule 75A. The managing agent qualifies as a principal officer for service purposes under company procedural rules, so requisition orders served on them were effective. Where goods remained unascertained without appropriation, the Sale of Goods principle of appropriation prevented title passing to delivery-order holders, and the Government acquired a paramount statutory title not subject to an estoppel against the State. Consequently, service on managing agents effected vesting of the specified goods in the Government on 30 September 1946.</description>
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      <pubDate>Fri, 17 Feb 1961 00:00:00 +0530</pubDate>
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