https://www.taxtmi.com/caselaws?id=8571 The special compensation statute required any claim to payment out of the deposited compensation to be made within six months, subject only to a limited extension, and declared late claims unenforceable. The income-tax authority filed beyond time, so its claim was barred and had ceased to be enforceable. Section 226(4) of the Income-tax Act, 1961 did not apply because the Tribunal under the compensation scheme was not a court, and the common law doctrine of Crown priority could not override the express statutory limitation. en-us Tue, 04 Apr 1972 00:00:00 +0530 Thu, 30 Apr 2009 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8571 The special compensation statute required any claim to payment out of the deposited compensation to be made within six months, subject only to a limited extension, and declared late claims unenforceable. The income-tax authority filed beyond time, so its claim was barred and had ceased to be enforceable. Section 226(4) of the Income-tax Act, 1961 did not apply because the Tribunal under the compensation scheme was not a court, and the common law doctrine of Crown priority could not override the express statutory limitation. Case-Laws Income Tax Tue, 04 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8571