https://www.taxtmi.com/caselaws?id=35730 Section 73(5) of the Estate Duty Act, 1953 was analysed as an incorporation, not a mere reference, to the recovery provisions of the Indian Income-tax Act, 1922. Because incorporated provisions become part of the later statute, their repeal by the Income-tax Act, 1961 did not displace the estate duty recovery mechanism. The discussion distinguished incorporation from reference under the General Clauses Act and concluded that the earlier recovery provisions continued to govern estate duty recovery. The challenge to the recovery notice also failed because no separate plea was raised that recovery was incompetent under the relevant recovery machinery. en-us Fri, 15 Jan 1982 00:00:00 +0530 Tue, 16 Mar 2010 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35730 Section 73(5) of the Estate Duty Act, 1953 was analysed as an incorporation, not a mere reference, to the recovery provisions of the Indian Income-tax Act, 1922. Because incorporated provisions become part of the later statute, their repeal by the Income-tax Act, 1961 did not displace the estate duty recovery mechanism. The discussion distinguished incorporation from reference under the General Clauses Act and concluded that the earlier recovery provisions continued to govern estate duty recovery. The challenge to the recovery notice also failed because no separate plea was raised that recovery was incompetent under the relevant recovery machinery. Case-Laws Income Tax Fri, 15 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35730