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(1958) 1 MLJ 90 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Rajagopalan
Case Number(s) : W.P. No. 698 of 1955.
Judgement Date :
Monday 16th of September 1957
| C. M. George, Partner of Messrs. Cherian Bros, (now dissolved) | .....Appellant(s) | | Versus |  | | Income-tax Officer, Madras, Special Circle, now the Income-tax Officer, Second Additional Circle, and another | .....Respondent(s) |
Income-tax Act (XI of 1922), section 46 (2) and (7) — Recovery of tax — Certificate under section 46 (2) to the Collector — Subsequent reduction on appeal of tax due — Effect on original certificate.
Cases Referred Laduram Taparia v. D. K. Ghosh (1955) 29 I. T. R. 103

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