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    <title>1962 (4) TMI 134 - Supreme Court</title>
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    <description>The supplementary covenant could not extend the Patiala Recovery of State Dues Act after the former rulers had transferred all sovereign authority to the Union. Challenges to recovery nevertheless failed because the dispute arose from the covenantal arrangement and Patiala laws continued in the erstwhile Patiala territory independently. The special recovery mechanism for State Bank dues was treated as a valid classification linked to protecting public funds, without violating equality, property, trade or natural-justice requirements. Civil-court exclusion and the conclusive recovery certificate at execution were sustained. Certificates issued by the Managing Director required no countersignature. A dissent viewed the creditor-controlled process as discriminatory under Article 14.</description>
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    <pubDate>Mon, 23 Apr 1962 00:00:00 +0530</pubDate>
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      <title>1962 (4) TMI 134 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=289550</link>
      <description>The supplementary covenant could not extend the Patiala Recovery of State Dues Act after the former rulers had transferred all sovereign authority to the Union. Challenges to recovery nevertheless failed because the dispute arose from the covenantal arrangement and Patiala laws continued in the erstwhile Patiala territory independently. The special recovery mechanism for State Bank dues was treated as a valid classification linked to protecting public funds, without violating equality, property, trade or natural-justice requirements. Civil-court exclusion and the conclusive recovery certificate at execution were sustained. Certificates issued by the Managing Director required no countersignature. A dissent viewed the creditor-controlled process as discriminatory under Article 14.</description>
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      <pubDate>Mon, 23 Apr 1962 00:00:00 +0530</pubDate>
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