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Krishna Chandra Pramanik And Ors. vs Hari Sadan Sahana And Anr. on 2 September, 1981

7. Mr. Mukherjee on the other hand relied on the Supreme Court decision in the case of Hiralal Aggarwal v. Ram padarath, where the application for pre-emption though filed on a day when the registration was yet to be made complete, the interim order under Section 16 (3) of the Bihar Land Reforms (Fixation of Ceiling Area & Acquisition of Surplus Land) Act, was passed after completion of registration and such an order was upheld by the Supreme Court. According to Mr. Roychowdhury this decision cannot support Mr. Mukherjee because, in this case the Supreme Court on review of facts found that the application itself was not actually entertained by the Collector before completion of the registration though it was formally presented in Collector's office on a prior date. But it has been rightly pointed out by Mr. Mukherjee that such a finding had to be recorded because under the Rules, the Collector could not entertain the application unless a copy of the registered sale deed was annexed thereto.
Calcutta High Court Cites 11 - Cited by 3 - Full Document

Income -Tax Officer Kolar And Another vs Seghu Buchiah Setty on 11 March, 1964

in Metropolitan Structural Works Ltd. Gv. Union of India(1) there were successive demand notices after the Appellate Assistant Commissioner and the Tribunal reduced the assessment and the Income-tax Officer finally sent a certificate under s. 46(2) of the Act. The assessee in that case, relying upon the seventh sub-section of s. 46, claimed that the proceedings were barred as according to it, the period of one year could only be calculated from the last day of the financial year in which demand was made and this could only be the first demand. It was contended by the assessee that the Act did not provide that a fresh notice should issue after revision of assessment, though it was admitted that there was no prohibition. Chakravartti, C. J. and Lahiri, J. observed:
Supreme Court of India Cites 38 - Cited by 82 - A K Sarkar - Full Document
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