https://www.taxtmi.com/caselaws?id=5145 Money recovered by the Collector of Customs and paid to the income-tax authorities under section 46(5A) of the Indian Income-tax Act, 1922 could be certified as satisfaction of a decree under Order 21, rule 2 CPC. The Court treated the payment as a lawful out-of-court payment made through the department in possession of the money on behalf of the judgment-debtor, and held that Order 21, rule 2 is not confined to voluntary payments. A notice referring to income-tax and penalty was not invalid merely because the appropriation was towards super-tax, since super-tax is a form of income-tax. The objection to adjustment therefore failed. en-us Fri, 28 Mar 1969 00:00:00 +0530 Thu, 20 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5145 Money recovered by the Collector of Customs and paid to the income-tax authorities under section 46(5A) of the Indian Income-tax Act, 1922 could be certified as satisfaction of a decree under Order 21, rule 2 CPC. The Court treated the payment as a lawful out-of-court payment made through the department in possession of the money on behalf of the judgment-debtor, and held that Order 21, rule 2 is not confined to voluntary payments. A notice referring to income-tax and penalty was not invalid merely because the appropriation was towards super-tax, since super-tax is a form of income-tax. The objection to adjustment therefore failed. Case-Laws Income Tax Fri, 28 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5145