https://www.taxtmi.com/caselaws?id=468293 For territorial jurisdiction under Section 20 of the Code of Civil Procedure, the expression "carries on business" is treated broadly and is not confined to commercial or profit-making activity. The Union and other juristic persons may fall within that phrase when conducting affairs and discharging functions, and the seat of the Central Government at New Delhi may be treated as the principal place of business for jurisdictional purposes. The earlier narrow view limiting the phrase to commercial activity is rejected, with emphasis on the Union's ultimate control from the seat of government and the distinction between sovereign and non-sovereign functions. en-us Tue, 20 Apr 1982 00:00:00 +0530 Mon, 27 Apr 2026 15:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468293 For territorial jurisdiction under Section 20 of the Code of Civil Procedure, the expression "carries on business" is treated broadly and is not confined to commercial or profit-making activity. The Union and other juristic persons may fall within that phrase when conducting affairs and discharging functions, and the seat of the Central Government at New Delhi may be treated as the principal place of business for jurisdictional purposes. The earlier narrow view limiting the phrase to commercial activity is rejected, with emphasis on the Union's ultimate control from the seat of government and the distinction between sovereign and non-sovereign functions. Case-Laws Indian Laws Tue, 20 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468293