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The Income Tax Act, 1961
Section 2 in The Income Tax Act, 1961 [Entire Act]
Sunil B. Naik vs Geowave Commander on 9 March, 2018
The plaintiffs have also
made averments that on behalf of the defendant vessel, its master,
owner, manager, operator, the MEDS approached the plaintiffs for
supply of the bunkers and pursuant to the orders placed by MEDS,
the bunkers were supplied to the vessel which were received
without any objection by the master / Chief Engineer of the
defendant vessel and the plaintiffs issued invoices for the price of
the bunkers on account of the defendant vessel, master, owner,
charterer and the operator. No written statement is filed to deny
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C/AS/49/2018 IA ORDER
such averments. In such view of the matter, it prima facie appears
to the Court that even if it is accepted that the charter party expired
by afflux of time, the maritime claims against the vessel will not
disappear and the suits have to be tried for adjudicating the claims
made therein and cannot be dismissed as not maintainable. The
Court finds that the suits are also not required to be dismissed on
the basis of decision in the case of Sunil B. Naik (supra) as the facts
therein were different that the facts in the present cases.