https://www.taxtmi.com/caselaws?id=191604 Payment of rent to income-tax authorities in compliance with a notice under Section 226(3) of the Income-tax Act does not discharge a tenant's mandatory deposit obligations under Section 17 of the West Bengal Premises Tenancy Act. The tenancy statute's time-bound deposit scheme operates independently and prevails over the general tax recovery mechanism, so non-compliance can justify striking out the defence. Inherent power under Section 151 CPC to enlarge time for such deposits is available only in exceptional cases, and delay will not be excused where the facts do not warrant interference. The tenant's defence was accordingly sustained as struck out. en-us Wed, 24 Dec 1975 00:00:00 +0530 Tue, 25 Apr 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191604 Payment of rent to income-tax authorities in compliance with a notice under Section 226(3) of the Income-tax Act does not discharge a tenant's mandatory deposit obligations under Section 17 of the West Bengal Premises Tenancy Act. The tenancy statute's time-bound deposit scheme operates independently and prevails over the general tax recovery mechanism, so non-compliance can justify striking out the defence. Inherent power under Section 151 CPC to enlarge time for such deposits is available only in exceptional cases, and delay will not be excused where the facts do not warrant interference. The tenant's defence was accordingly sustained as struck out. Case-Laws Income Tax Wed, 24 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191604