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1 - 10 of 16 (0.28 seconds)Section 17 in The West Bengal Premises Tenancy Act, 1956. [Entire Act]
Section 17 in The Income Tax Act, 1961 [Entire Act]
Section 46 in Income Tax Rules, 1962 [Entire Act]
Kaluram Onkarmal And Another vs Baidyanath Gorain on 11 February, 1965
10. Section 226(1) of the Income-tax Act, no doubt begins with a non-obstante clause but that non-obstante clause relates only to the issue of a certificate to the Tax Recovery Officer under Section 222 of the said Act. On the contrary, Section 17 has been interpreted by the Supreme Court in the case of Kaluram v. Baidyanath (supra) as a complete scheme by itself and the Legislature by its introduction intended that the payment of rent by the tenant to the landlord must be made in the manner prescribed by Section 17 (1) of the Act, in any suit or proceedings to which the said provisions apply.