https://www.taxtmi.com/caselaws?id=276410 Excess profits tax could be assessed and recovered in the firm name where the statutory scheme treated the partnership business as the taxable unit, so the recovery proceedings were valid. Certificates and notices under the Bengal Public Demands Recovery Act, 1913 were not vitiated by non-prejudicial defects in form or date recitals where the demand and parties were sufficiently identified, and the 1961 validating legislation removed objections based on formal irregularities. The Act and the validating law were also within State legislative competence as laws concerning administration of justice, revenue courts, and land revenue, so Presidential assent was not required. The challenge to the recovery machinery and validating statute therefore failed. en-us Wed, 26 Sep 1962 00:00:00 +0530 Sat, 10 Nov 2018 11:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276410 Excess profits tax could be assessed and recovered in the firm name where the statutory scheme treated the partnership business as the taxable unit, so the recovery proceedings were valid. Certificates and notices under the Bengal Public Demands Recovery Act, 1913 were not vitiated by non-prejudicial defects in form or date recitals where the demand and parties were sufficiently identified, and the 1961 validating legislation removed objections based on formal irregularities. The Act and the validating law were also within State legislative competence as laws concerning administration of justice, revenue courts, and land revenue, so Presidential assent was not required. The challenge to the recovery machinery and validating statute therefore failed. Case-Laws Income Tax Wed, 26 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276410