https://www.taxtmi.com/caselaws?id=8493 State tort liability may arise for negligent acts of servants where the claim would have been maintainable against the East India Company before 1858 and the act is not protected by sovereign immunity; on that principle, damages were maintainable in principle. Section 59 of the Madras Revenue Recovery Act, 1894 applies to suits challenging recovery proceedings or sales under the Act, but it does not bar an action for damages arising from alleged negligence and related prosecution. Recovery of tax arrears may continue against a deceased assessee's estate under the income-tax framework, and a certificate issued during the assessee's lifetime need not be amended merely because death occurred during recovery. en-us Fri, 27 Aug 1971 00:00:00 +0530 Mon, 27 Apr 2009 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8493 State tort liability may arise for negligent acts of servants where the claim would have been maintainable against the East India Company before 1858 and the act is not protected by sovereign immunity; on that principle, damages were maintainable in principle. Section 59 of the Madras Revenue Recovery Act, 1894 applies to suits challenging recovery proceedings or sales under the Act, but it does not bar an action for damages arising from alleged negligence and related prosecution. Recovery of tax arrears may continue against a deceased assessee's estate under the income-tax framework, and a certificate issued during the assessee's lifetime need not be amended merely because death occurred during recovery. Case-Laws Income Tax Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8493