https://www.taxtmi.com/caselaws?id=49338 State tax dues were treated as having priority over the decree debt of a private unsecured creditor, reflecting a settled incident of the State's right to recover public revenue. The pre-Constitution common law doctrine of priority of Crown debts was held to continue as law in force under Article 372(1) because it had been adopted and enforced in India before the Constitution. Section 46 of the Indian Income-tax Act, 1922, and the Public Demands Recovery Act were held to be procedural recovery provisions only; as neither expressly nor by necessary implication displaced the doctrine, the Revenue's priority remained effective. 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 State tax dues were treated as having priority over the decree debt of a private unsecured creditor, reflecting a settled incident of the State's right to recover public revenue. The pre-Constitution common law doctrine of priority of Crown debts was held to continue as law in force under Article 372(1) because it had been adopted and enforced in India before the Constitution. Section 46 of the Indian Income-tax Act, 1922, and the Public Demands Recovery Act were held to be procedural recovery provisions only; as neither expressly nor by necessary implication displaced the doctrine, the Revenue's priority remained effective. Case-Laws Income Tax Mon, 30 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49338