https://www.taxtmi.com/caselaws?id=272683 Concurrent findings that the transaction amounted to a sale were treated as findings of fact, and no exceptional circumstance justified a further reappraisal of the evidence. A court-appointed Receiver authorised to collect debts was held competent to institute a suit in his own name for that purpose, because the authority to collect debts was wide enough to include legal proceedings. Correction of the plaintiff's description was treated as a mere misdescription, so it did not create a fresh cause of action or affect limitation. The decree was reduced, and the respondent was entitled only to the smaller amount with interest at the rate finally fixed. en-us Wed, 12 Dec 1962 00:00:00 +0530 Fri, 11 May 2018 16:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272683 Concurrent findings that the transaction amounted to a sale were treated as findings of fact, and no exceptional circumstance justified a further reappraisal of the evidence. A court-appointed Receiver authorised to collect debts was held competent to institute a suit in his own name for that purpose, because the authority to collect debts was wide enough to include legal proceedings. Correction of the plaintiff's description was treated as a mere misdescription, so it did not create a fresh cause of action or affect limitation. The decree was reduced, and the respondent was entitled only to the smaller amount with interest at the rate finally fixed. Case-Laws Indian Laws Wed, 12 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272683