https://www.taxtmi.com/caselaws?id=168563 A certificate issued under the Bengal Public Demands Recovery Act, 1913 for recovery of assessed income-tax and penalty was upheld despite objections to filing, form, and description. A statutory filing requirement was satisfied by the certificate being preserved in the office, entered in the register, and produced when needed. No requisition under Section 5 was necessary because the demand was recoverable under Section 4. The addition of descriptive words to the Income-tax Officer's name did not change the certificate holder's identity, and omission of the period in the amount column was immaterial because income-tax becomes due on demand, not for a fixed period. The challenge to the certificate's validity failed. en-us Thu, 18 Jan 1945 00:00:00 +0630 Thu, 12 Mar 2015 15:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168563 A certificate issued under the Bengal Public Demands Recovery Act, 1913 for recovery of assessed income-tax and penalty was upheld despite objections to filing, form, and description. A statutory filing requirement was satisfied by the certificate being preserved in the office, entered in the register, and produced when needed. No requisition under Section 5 was necessary because the demand was recoverable under Section 4. The addition of descriptive words to the Income-tax Officer's name did not change the certificate holder's identity, and omission of the period in the amount column was immaterial because income-tax becomes due on demand, not for a fixed period. The challenge to the certificate's validity failed. Case-Laws Income Tax Thu, 18 Jan 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=168563