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    <title>1964 (1) TMI 52 - Supreme Court</title>
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    <description>An interlocutory deposit order under section 15(1) of the Delhi Rent Control Act, 1958 may be made on the material then available after hearing the parties, because the order is preliminary and does not finally decide the tenant&#039;s defence. A tenant cannot resist deposit by advancing an unproved set-off or adjustment plea, particularly where the alleged adjustment is unsupported by evidence. A notice under section 46(5A) of the Indian Income-tax Act, 1922 does not create an absolute bar to compliance, since the tenant may object if the money is not held for the assessee and the Controller may protect against wrongful disbursement pending tax clearance.</description>
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    <pubDate>Thu, 09 Jan 1964 00:00:00 +0530</pubDate>
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      <title>1964 (1) TMI 52 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=191603</link>
      <description>An interlocutory deposit order under section 15(1) of the Delhi Rent Control Act, 1958 may be made on the material then available after hearing the parties, because the order is preliminary and does not finally decide the tenant&#039;s defence. A tenant cannot resist deposit by advancing an unproved set-off or adjustment plea, particularly where the alleged adjustment is unsupported by evidence. A notice under section 46(5A) of the Indian Income-tax Act, 1922 does not create an absolute bar to compliance, since the tenant may object if the money is not held for the assessee and the Controller may protect against wrongful disbursement pending tax clearance.</description>
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      <pubDate>Thu, 09 Jan 1964 00:00:00 +0530</pubDate>
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