https://www.taxtmi.com/caselaws?id=276390 Whether an Income tax Collector is a 'Court' under Clauses (b) and (c) of Section 195 turns on statutory construction of 'Court' and the judicial character of tax proceedings; the Collector's powers to summon witnesses, take evidence, administer oaths and decide jural relations under Chapter IV with execution under Chapter V afford decree like effect and align with revenue court functions. Applying that construction, conflicting precedents distinguishing administrative inquiries were rejected and the Collector was treated as a revenue court for Section 195 purposes; consequently criminal proceedings requiring court sanction or complaint were held not maintainable and were set aside in favour of the assessee. en-us Tue, 31 Mar 1914 00:00:00 +0530 Thu, 08 Nov 2018 17:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276390 Whether an Income tax Collector is a 'Court' under Clauses (b) and (c) of Section 195 turns on statutory construction of 'Court' and the judicial character of tax proceedings; the Collector's powers to summon witnesses, take evidence, administer oaths and decide jural relations under Chapter IV with execution under Chapter V afford decree like effect and align with revenue court functions. Applying that construction, conflicting precedents distinguishing administrative inquiries were rejected and the Collector was treated as a revenue court for Section 195 purposes; consequently criminal proceedings requiring court sanction or complaint were held not maintainable and were set aside in favour of the assessee. Case-Laws Indian Laws Tue, 31 Mar 1914 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276390