https://www.taxtmi.com/caselaws?id=39792 Omission of section 280T did not extinguish an annuity deposit liability that had already crystallised before the omission; section 6 of the General Clauses Act preserved the accrued right to recover it. The Act's recovery machinery also remained available for such sums payable, and section 159 made the deceased depositor's legal representative liable to the same extent as the deceased. The argument that Chapter XXII-A was a self-contained code excluding the general recovery provisions was rejected. Recovery proceedings against the legal representative were therefore valid, and the challenge to the demand failed. en-us Fri, 27 Sep 1974 00:00:00 +0530 Sun, 22 Dec 2024 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39792 Omission of section 280T did not extinguish an annuity deposit liability that had already crystallised before the omission; section 6 of the General Clauses Act preserved the accrued right to recover it. The Act's recovery machinery also remained available for such sums payable, and section 159 made the deceased depositor's legal representative liable to the same extent as the deceased. The argument that Chapter XXII-A was a self-contained code excluding the general recovery provisions was rejected. Recovery proceedings against the legal representative were therefore valid, and the challenge to the demand failed. Case-Laws Income Tax Fri, 27 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39792