https://www.taxtmi.com/caselaws?id=196971 A proceeding is "entertained" when it is admitted for consideration and decided on the merits, not merely when relief is granted. An application rejected only at the threshold is not entertained, but a hearing followed by dismissal on a substantive ground is sufficient entertainment for a statutory bar. Applying that construction, an earlier application under Section 36 of the Bengal Money Lenders Act, 1940, having been heard and dismissed on merits, was treated as entertained, and the later application before the Debt Settlement Board was barred under Section 37A(3) of the Bengal Agricultural Debtors Act, 1936. en-us Fri, 04 May 1945 00:00:00 +0630 Wed, 20 Dec 2017 14:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196971 A proceeding is "entertained" when it is admitted for consideration and decided on the merits, not merely when relief is granted. An application rejected only at the threshold is not entertained, but a hearing followed by dismissal on a substantive ground is sufficient entertainment for a statutory bar. Applying that construction, an earlier application under Section 36 of the Bengal Money Lenders Act, 1940, having been heard and dismissed on merits, was treated as entertained, and the later application before the Debt Settlement Board was barred under Section 37A(3) of the Bengal Agricultural Debtors Act, 1936. Case-Laws Indian Laws Fri, 04 May 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=196971