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COMMISSIONER OF INCOME-TAX, MADRAS versus SHIVAKAMI CO. P. LTD.

Article 66 & A 66 A Civil Code of Conduct (v. 1908), Referring to Section 151 High Court Remittance of Taxes In this case, the holding of the CPC High Court, in the inherent jurisdiction of the High Court under Section 151, in this case Has no inherent power or eventual power. Approval of stay for tax collection is under the jurisdiction of the appellate authority and as a reference before the High Court, the appellate authority cannot revoke this jurisdiction of the High Court, however, exercise this option if the appellate authority has Did not exercise his jurisdiction properly, not in the jurisdiction of the reference, but in appropriate cases on the basis of his constitutional jurisdiction. patent advocate from Hala lawyer