https://www.taxtmi.com/caselaws?id=277250 A special revenue-recovery scheme under Section 13 of the Bombay City Land Revenue Act, 1876 was treated as controlling detention for recovery of income-tax arrears, because Section 46(2) of the Income-tax Act created distinct recovery remedies and did not import the Civil Procedure Code's six-month detention limit. The Court also stated that the outer limit under Section 13 is fixed by that section itself. On jurisdiction, Section 226 of the Government of India Act, 1935 was said to exclude original jurisdiction in revenue matters and acts done in collection of revenue when the officer acted bona fide under claimed statutory authority, even if illegality or procedural irregularity was alleged. en-us Thu, 14 Apr 1949 00:00:00 +0530 Thu, 29 Nov 2018 18:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277250 A special revenue-recovery scheme under Section 13 of the Bombay City Land Revenue Act, 1876 was treated as controlling detention for recovery of income-tax arrears, because Section 46(2) of the Income-tax Act created distinct recovery remedies and did not import the Civil Procedure Code's six-month detention limit. The Court also stated that the outer limit under Section 13 is fixed by that section itself. On jurisdiction, Section 226 of the Government of India Act, 1935 was said to exclude original jurisdiction in revenue matters and acts done in collection of revenue when the officer acted bona fide under claimed statutory authority, even if illegality or procedural irregularity was alleged. Case-Laws Income Tax Thu, 14 Apr 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277250