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    <title>1954 (1) TMI 44 - Calcutta High Court</title>
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    <description>Mandatory defects in a certificate proceeding under the Public Demands Recovery Act, including or incomplete particulars in the certificate, an improperly signed Section 7 notice, and failure to decide the debtor&#039;s objection before further coercive steps, went to the root of jurisdiction and rendered the proceedings void. An arrest order made without satisfying the statutory conditions was treated as illegal. The Calcutta High Court also held that supervisory jurisdiction under Article 227 could be exercised despite other statutory remedies where the impugned orders were without jurisdiction and the alternative remedy was not equally effective.</description>
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    <pubDate>Fri, 08 Jan 1954 00:00:00 +0530</pubDate>
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      <title>1954 (1) TMI 44 - Calcutta High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=289672</link>
      <description>Mandatory defects in a certificate proceeding under the Public Demands Recovery Act, including or incomplete particulars in the certificate, an improperly signed Section 7 notice, and failure to decide the debtor&#039;s objection before further coercive steps, went to the root of jurisdiction and rendered the proceedings void. An arrest order made without satisfying the statutory conditions was treated as illegal. The Calcutta High Court also held that supervisory jurisdiction under Article 227 could be exercised despite other statutory remedies where the impugned orders were without jurisdiction and the alternative remedy was not equally effective.</description>
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      <pubDate>Fri, 08 Jan 1954 00:00:00 +0530</pubDate>
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