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    <title>1971 (1) TMI 117 - Supreme Court</title>
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    <description>Under the Jaipur District Boards Act, 1947, cess in non-khalsa areas had to be levied and realised through the statutory collection machinery, with the grantee or thikanedar remitting the amount in the prescribed manner and the Government acting as intermediary to pass it to the District Board. The Act did not give the District Board an independent right to demand or recover the cess or contribution directly from the thikanedar, nor to sue in its own name for such recovery. Because the statute prescribed the exclusive mode of collection and remittance, a direct civil suit by the Board was not maintainable.</description>
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    <pubDate>Thu, 28 Jan 1971 00:00:00 +0530</pubDate>
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      <title>1971 (1) TMI 117 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=192739</link>
      <description>Under the Jaipur District Boards Act, 1947, cess in non-khalsa areas had to be levied and realised through the statutory collection machinery, with the grantee or thikanedar remitting the amount in the prescribed manner and the Government acting as intermediary to pass it to the District Board. The Act did not give the District Board an independent right to demand or recover the cess or contribution directly from the thikanedar, nor to sue in its own name for such recovery. Because the statute prescribed the exclusive mode of collection and remittance, a direct civil suit by the Board was not maintainable.</description>
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      <pubDate>Thu, 28 Jan 1971 00:00:00 +0530</pubDate>
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