https://www.taxtmi.com/caselaws?id=290529 The Crown's prerogative right to recover arrears of cess was held not to be curtailed by the Companies Act, 1913. Section 98 of the Cess Act, 1880 authorised recovery through public demand processes, and the Bengal Public Demands Recovery Act, 1913 provided machinery for certificate proceedings and execution. As the Companies Act contained no express provision binding the Crown, and Section 232(2) exempted Government proceedings, the court applied the principle that the Crown is not bound unless named or bound by necessary implication. The restraint sought against recovery was therefore unjustified, and the cess could be enforced against the company in liquidation. en-us Thu, 20 Aug 1925 00:00:00 +0530 Sat, 03 Oct 2020 17:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290529 The Crown's prerogative right to recover arrears of cess was held not to be curtailed by the Companies Act, 1913. Section 98 of the Cess Act, 1880 authorised recovery through public demand processes, and the Bengal Public Demands Recovery Act, 1913 provided machinery for certificate proceedings and execution. As the Companies Act contained no express provision binding the Crown, and Section 232(2) exempted Government proceedings, the court applied the principle that the Crown is not bound unless named or bound by necessary implication. The restraint sought against recovery was therefore unjustified, and the cess could be enforced against the company in liquidation. Case-Laws Companies Law Thu, 20 Aug 1925 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290529