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    <title>1965 (11) TMI 37 - Supreme Court</title>
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    <description>The Supreme Court held that the Expenditure-tax Act, 1957, applies to individuals who died before the Act came into force. Legal representatives are liable to pay the tax from the deceased&#039;s estate. The Court dismissed the respondents&#039; petition and allowed the appeal, setting aside the High Court&#039;s order.</description>
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    <pubDate>Thu, 18 Nov 1965 00:00:00 +0530</pubDate>
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      <description>The Supreme Court held that the Expenditure-tax Act, 1957, applies to individuals who died before the Act came into force. Legal representatives are liable to pay the tax from the deceased&#039;s estate. The Court dismissed the respondents&#039; petition and allowed the appeal, setting aside the High Court&#039;s order.</description>
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