Commissioner Of Wealth-Tax vs M.K. Abdul Khader Haji (Decd.) on 18 December, 1999 parliamentary exposition of the former. The position was succinctly stated in Cape Brandy Syndicate v. IRC [1921] 2 KB 403, 414 (CA) quoted in Jogendra Kerala High Court Cites 7 - Cited by 0 - A Pasayat - Full Document
M. Salim vs State Of Kerala on 5 November, 1999 which is to be put upon the earlier Act." (See Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 2 KB 403. The position Kerala High Court Cites 9 - Cited by 0 - A Pasayat - Full Document