https://www.taxtmi.com/caselaws?id=49338 The Supreme Court upheld the Calcutta High Court's decision granting priority to the Union of India for tax dues over the decretal amount owed to the appellant. It affirmed the applicability of the common law doctrine of the priority of Crown debts in India, citing historical judgments and statutory interpretation. The Court held that the doctrine continued post-Constitution under Article 372(1), dismissing the appeal and confirming the precedence of tax dues over other debts. en-us Mon, 30 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49338 The Supreme Court upheld the Calcutta High Court's decision granting priority to the Union of India for tax dues over the decretal amount owed to the appellant. It affirmed the applicability of the common law doctrine of the priority of Crown debts in India, citing historical judgments and statutory interpretation. The Court held that the doctrine continued post-Constitution under Article 372(1), dismissing the appeal and confirming the precedence of tax dues over other debts. Case-Laws Income Tax Mon, 30 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49338