https://www.taxtmi.com/caselaws?id=287966 In winding-up, the High Court's jurisdiction is not barred merely because income-tax recovery is in issue; the bar under Section 226(1) of the Government of India Act, 1935 applies only where the matter concerns the revenue itself or an act done in collection of revenue under the governing law. Where the dispute is about the mode of recovery during liquidation, the court may examine whether that recovery is authorised by the full legal framework, including company law. Proceedings under Section 46(2) of the Income-tax Act to recover arrears as land revenue are legal proceedings, because they involve formal statutory enforcement machinery. Such proceedings therefore require leave of the company court after a winding-up order. en-us Sat, 18 Nov 1944 00:00:00 +0630 Tue, 12 May 2020 17:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287966 In winding-up, the High Court's jurisdiction is not barred merely because income-tax recovery is in issue; the bar under Section 226(1) of the Government of India Act, 1935 applies only where the matter concerns the revenue itself or an act done in collection of revenue under the governing law. Where the dispute is about the mode of recovery during liquidation, the court may examine whether that recovery is authorised by the full legal framework, including company law. Proceedings under Section 46(2) of the Income-tax Act to recover arrears as land revenue are legal proceedings, because they involve formal statutory enforcement machinery. Such proceedings therefore require leave of the company court after a winding-up order. Case-Laws Income Tax Sat, 18 Nov 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=287966