{"id":120815,"date":"1965-04-09T00:00:00","date_gmt":"1965-04-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/union-of-india-and-anr-vs-india-fisheries-p-ltd-on-9-april-1965"},"modified":"2015-07-29T00:56:45","modified_gmt":"2015-07-28T19:26:45","slug":"union-of-india-and-anr-vs-india-fisheries-p-ltd-on-9-april-1965","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/union-of-india-and-anr-vs-india-fisheries-p-ltd-on-9-april-1965","title":{"rendered":"Union Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Union Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965<\/div>\n
Equivalent citations: 1966 AIR 35, \t\t 1965 SCR (3) 679<\/div>\n
Author: S Sikri<\/div>\n
Bench: Sikri, S.M.<\/div>\n
           PETITIONER:\nUNION OF INDIA AND ANR.\n\n\tVs.\n\nRESPONDENT:\nINDIA FISHERIES (P) LTD.\n\nDATE OF JUDGMENT:\n09\/04\/1965\n\nBENCH:\nSIKRI, S.M.\nBENCH:\nSIKRI, S.M.\nSUBBARAO, K.\nSHAH, J.C.\n\nCITATION:\n 1966 AIR   35\t\t  1965 SCR  (3) 679\n CITATOR INFO :\n D\t    1972 SC 878\t (3,6)\n\n\nACT:\n    Income  Tax Act 1922, s. 49E--Department's power to\t set\noff  re-fundable amount against tax  remaining\tdue--Whether\navailable   in\t respect  of  tax  due\t from\tcompany\t  in\nliquidation--Whether  subject  to  ss. 228 and\t229  of\t the\nCompanies Act, 1913.\n\n\n\nHEADNOTE:\n    The\t respondent company was directed to be wound-up\t and\nan  official  liquidator appointed by an order of  the\tHigh\nCourt  in October, 1950. In December, 1950,  the  respondent\nwas  assessed  to tax amounting to Rs. 3737\/- for  the\tyear\n1948-49.  A  claim  made  for  this  tax  on  the   official\nliquidator was adjudged and allowed as an ordinary claim and\ncertified as such in April, 1952. The Liquidator declared  a\ndividend of 91\/2 annas in the Rupee in August, 1954 and paid\na  sum of Rs. 5188 to the Department, leaving a\t balance  of\nRs. 3549.\n    In\tJune,  1954. the Department made a demand  from\t the\nrespondent and was paid Rs. 2565 as advance tax for the year\n1955-56.  On a regular assessment being made for that  year,\nonly Rs. 1126 was assessed as payable, so that a sum of\t Rs.\n1460,  inclusive  of  interest,\t became\t refundable  to\t the\nrespondent.  However, the Income Tax Officer, purporting  to\nexercise  the  power available to him under s.\t49E  of\t the\nIncome\tTax  Act,  1922, set off  this\tamount\tagainst\t the\nbalance\t of  Rs. 3549 due for the year\t194849.\t A  revision\npetition filed by respondent in respect of this set off\t was\nrejected by the Commissioner of Income Tax.\n    Thereafter,\t a  petition  under Art. 226  filed  by\t the\nrespondent to set aside the orders of the Income Tax Officer\nand  the Commissioner was allowed by the High Court,  mainly\non  the\t ground that the demand for Rs. 8737 in\t respect  of\n1948-49,  being adjudged and certified came to have all\t the\nincidents and character of an unsecured debt payable by\t the\nliquidator  to the Department; it was therefore governed  by\nthe provisions of Company Law and no other remedy or  method\nto  obtain  satisfaction of the claim was available  to\t the\ncreditor.\n    In\tthe appeal to this Court it was contended on  behalf\nof the appellant that s. 49E gave statutory power to Income-\ntax  Officer to set off a refundable amount against any\t tax\nremaining payable and that this power was not subject to any\nprovision of any other law.\n    HELD:The Income Tax Officer was in error in applying  s.\n49E and setting off the refund due to the respondent. [683C-\nD]\n    The\t effect\t of ss. 228 and 229 of\tthe  Companies\tAct,\n1913, is, inter alia, that an unsecured creditor must  prove\nhis debts and all unsecured debts are to be paid part passu.\nOnce  the  claim of the Department has to be proved  and  is\nproved in liquidation proceedings, it\n680\ncannot,\t by exercising the right under s. 49E  get  priority\nover the other unsecured creditors and thus defeat the\tvery\nobject of ss. 228 and 229 of the Companies Act. Furthermore,\nif  there  is an apparent conflict between  two\t independant\nprovisions  of\tlaw,  the special  provision  must  prevail.\nSection\t 49E  is  a  general  provision\t applicable  to\t all\nassessees  in all circumstances; ss. 228 and 229  deal\twith\nproof of does and their payment in liquidation. Section\t 49E\ncan  be reconciled with ss. 228 and 229 by holding  that  s.\n49E applies when insolpency rules do not apply. [682H-683D]\n\n\n\nJUDGMENT:\n<\/pre>\n
    CIVIL APPELLATE JURISDICTION: Civil\t Appeal\t No.  211 of
\n1964.\n<\/p>\n
    Appeal  from the judgment and order dated February\t,22,
\n1961  of the Bombay High Court in Miscellaneous\t Application
\nNo. 352 of 1959.\n<\/p>\n
    Niren  De,\tAdditional Solicitor General,  R.  Ganapathy
\nlyer and R.N. Sachthey, for the appellants.
\n    A.V.   Viswanatha\tSastri,\t T.A.\tRamachandran,\tJ.B.
\nDadachanji,  O.C.  Mathur  and\tRavinder  Narain,  for\t the
\nrespondents.\n<\/p>\n
The Judgment of the Court was delivered by
\n    Sikri,   J.\t  This\t appeal\t  is  in  pursuant    to   a
\ncertificate   of  fitness  granted  by\tthe  High  Court  of
\nMaharashtra   at   Bombay   under   Art.   133(1)(c)of\t the
\nConstitution  is directed against the judgment of  the\tsaid
\nHigh Court in a petition under Art. 226 of the\tConstitution
\nfiled by the respondent.\n<\/p>\n
    The\t India Fisheries  (P)  Ltd. hereinafter\t called\t the
\nrespondent was a private limited company and was directed to
\nbe  wound  up by an order of the Bombay\t High  Court,  dated
\nOctober\t 11, 1950, and a Court Liquidator was  appointed  as
\nthe Official Liquidator thereof with all powers under s. 179
\nof  the\t Indian\t Companies Act. 1913 (VII  of  1913)  to  be
\nexercised   by\thim  under  s.\t180  without   sanction\t  or
\nintervention  of the Court save and except in case of  sales
\nof  immovable property belonging to the respondent. For\t the
\nassessment  year  1948-49, the respondent  was\tassessed  on
\nDecember 8. 1950, the tax being assessed at Rs.\t 8,737\/15\/-.
\nOn or about March 15. 1951, the Income Tax Officer lodged  a
\nclaim  in respect of this tax with the Official\t Liquidator.
\nThat claim was adjudged and allowed as an ordinary claim and
\ncertified  as  such on April 2 1952. in\t August,  1954,\t the
\nOfficial Liquidator declared a dividend of 9 1\/2 annas in  a
\nrupee  and paid to the Income Tax Department a sum  of\t Rs.
\n5,188\/3\/-  against the claim made by the Income Tax  Officer
\nas  an\tordinary creditor. Thus a balance  of  Rs.  3,549\/12
\nstill remained payable to the Income Tax Department from the
\nassets of the respondent.\n<\/p>\n
    For the year 1955-56, the Department made a demand\tfrom
\nthe respondent on June 22, 1954, for a sum of Rs.  2,565\/6\/-
\nas  advance tax.  This was paid by the Official\t Liquidator.
\nOn a
\n681<\/span>
\nregular\t assessment being made for the said year,  only\t Rs.
\n1,1  26\/12\/was assessed as payable by the respondent.  After
\nadjusting  this\t sum  against the  advance  payment  of\t Rs.
\n2,565\/6\/-, Rs. 1,460\/1\/became refundable to the\t respondent,
\ninclusive of interest. Instead\t  refunding the said balance
\nto  the respondent, the Income Tax Officer set off the\tsaid
\namount\tagainst the balance of Rs. 3,549\/12\/which was  still
\noutstanding in respect of the Income-tax demand for the year
\n1948-49.  The  respondent filed a revision petition  to\t the
\nCommissioner  of  Income-tax,  but  the\t said  petition\t was
\nrejected by the Commissioner on September 21. 1959.  holding
\nthat  the  action of the Income Tax  Officer  was  perfectly
\njustified  under the provision of s. 49E of the\t Income\t Tax
\nAct.\n<\/p>\n
    On\tNovember 25, 1959, the respondent filed\t a  petition
\nunder  art. 226 of the Constitution and prayed for  a  writ,
\ndirection  or  order  for setting aside the  orders  of\t the
\nIncome\tTax  Officer  and the Income  Tax  Commissioner.  He
\nfurther\t prayed\t for any further writ,\tdirection  or  order
\nrestraining  the  Department  from setting  off\t the  refund
\nagainst\t the  tax dues and directing them to hand  over\t the
\nbalance to the Official Liquidator.\n<\/p>\n
    The High Court held that the demand of Rs. 8.737\/12\/- in
\nrespect\t of the assessment year 1948-49. being adjudged\t and
\ncertified,  came to have all the incidents and character  of
\nan unsecured debt payable by the Official Liquidator to\t the
\nDepartment.  The  High\tCourt  observed\t that  “this   claim
\nthereafter was governed by the provisions of the Company law
\nand  could be paid to the creditor only in  accordance\twith
\nthe  provisions of the Company law. No other remedy nor\t any
\nother  method  of obtaining satisfaction of this  claim\t was
\navailable  to the creditor thereafter. It was no longer\t the
\namount\tof  tax remaining payable by a person  to  whom\t the
\nrefund\twas  due within the meaning of Section\t49E  of\t the
\nIncome Tax Act. In our opinion, therefore. the provision  of
\nSection 49E was not available to the Department for  setting
\noff  the  amount of the excess towards the  balance  of\t its
\nclaim  of Rs. 8,737\/15\/- which the department had proved  in
\nthe  insolvency of the company and was being dealt  with  in
\nthe  Insolvency.” The High Court accordingly set  aside\t the
\norders\tpassed by the Department in so far as they  set\t off
\nthe amount of the refund towards the tax remaining  payable,
\nand directed the Income Tax Officer to deal with and dispose
\nof  the claim of the present respondent for the\t refund\t and
\npass  appropriate  orders in respect of the said  amount  of
\nrefund under the provisions of s. 48 of the Income Tax Act.
\n    The\t learned Additional Solicitor-General on  behalf  of
\nthe appellant. contends that s, 49E gives statutory power to
\nthe Income tax Officer. inter alia, to set off the amount to
\nbe  refunded  or  any part of that amount  against  the\t tax
\nremaining  payable by the person to whom the refund is\tdue,
\nand this statutory power is not subject to any provision  of
\nany other law. He says that the Companies Act
\n682<\/span>
\ndoes  not  take\t away  this power. Section  49E\t is  in\t the
\nfollowing terms:\n<\/p>\n
\t\t    “Where  under any of the  provisions  of
\n\t      this  Act, a refund is found to be due to\t any
\n\t      person,  the  Income-tax\tOfficer,   Appellate
\n\t      Assistant Commissioner or Commissioner, as the
\n\t      case  may be, may, in lieu of payment  of\t the
\n\t      refund, set off the amount to be refunded,  or
\n\t\t\t    any\t part  of  that\t amount\t against
\nthe  tax,
\n\t      interest or penalty, if any, remaining payable
\n\t      by the person to whom the refund is due.”<\/p><\/blockquote>\n
    On\tthe face of this provision, there is no\t doubt\tthat
\nthis  section is not subject to any other provision of\tlaw.
\nBut it will be surprising if this power can be exercised  in
\nsuch  a\t way  as  to defeat the\t provisions  of\t the  Indian
\nCompanies  Act. It is not denied by the\t learned  Additional
\nSolicitor-General that the State has no priority in  respect
\nof  this claim. The question then arises whether s.  49E  is
\nsubject\t to the Insolvency Rules contained in the  Companies
\nAct. Section 228 of the Companies Act, 1913, provides:\n<\/p>\n
\t      “228.   Debts  of\t all  descriptions   to\t  be
\n\t      proved.–\n<\/p><\/blockquote>\n
\t\t    In every winding up (subject in the case
\n\t      of  insolvent companies to the application  in
\n\t      accordance with the provisions of this Act  of
\n\t      the law of insolvency) all debts payable on  a
\n\t      contingency,   and  all  claims  against\t the
\n\t      company,\t present  or  future,\tcertain\t  or
\n\t      contingent,  shall  be  admissible  to   proof
\n\t      against  the  company, a just  estimate  being
\n\t      made, so far as possible, of the value of such
\n\t      debts  or\t claims\t as may be  subject  to\t any
\n\t      contingency  or for some other reason  do\t not
\n\t      bear a certain value.”\n<\/p><\/blockquote>\n
\t      Section 229 provides:\n<\/p><\/blockquote>\n
\t      “Application of insolvency rules in winding up
\n\t      of insolvent companies.-\n<\/p><\/blockquote>\n
\t\t    In\tthe  winding  up  of  an   insolvent
\n\t      company  the same rules shall prevail  and  be
\n\t      observed with regard to the respective  rights
\n\t      of  secured  and unsecured  creditors  and  to
\n\t      debate  provable\tand  to\t the  valuation\t  of
\n\t      annuities\t   and\t future\t   and\t  contingent
\n\t      liabilities as are in force for the time being
\n\t      under  the law of insolvency with\t respect  to
\n\t      the estates of persons adjudged insolvent; and
\n\t      all  persons  who in any such case,  would  be
\n\t      entitled\tto prove for and  receive  dividends
\n\t      out  of the assets of the company may come  in
\n\t      under  the  winding up, and make\tsuch  claims
\n\t      against  the company as they respectively\t are
\n\t      entitled to by virtue of this section.”<\/p><\/blockquote>\n
    The effect of these statutory provisions is, inter alia,
\nthat  an  unsecured creditor must prove his  debts  and\t all
\nunsecured debts
\n683<\/span>
\nare to be paid pari passu. Therefore, once the claim of\t the
\nDepartment has to be proved and is proved in the liquidation
\nproceedings,  the Department cannot by exercising the  right
\nunder  s.  49E of the Income Tax Act get priority  over\t the
\nother unsecured creditors. If we were to read s. 49E in\t the
\nway  suggested by the learned Additional  Solicitor-General,
\nit would be defeating the very object underlying ss. 228 and
\n229  of\t the Companies Act, 1913. If there  is\tan  apparent
\nconflict  between  two independant provisions  of  law,\t the
\nspecial\t provision  must prevail. Section 49E is  a  general
\nprovision   applicable\t to  all  assessees   and   in\t all
\ncircumstances; ss. 228 and 229-deal with the proof of  debts
\nand their payment in liquidation. In our opinion, s. 49E can
\nbe  reconciled with ss. 228 and 229 by holding that  s.\t 49E
\napplies\t when  insolvency rules do not\tapply.\tAccordingly,
\nagreeing  with the High Court, we hold that the\t Income\t Tax
\nOfficer was in error in applying s. 49E and setting off\t the
\nrefund\tdue.  The  Commissioner\t was  equally  in  error  in
\naffirming this order.\n<\/p>\n
    The learned Additional Solicitor-General also urged that
\nthe application under art. 226 was misconceived because\t the
\nIncome Tax Officer had jurisdiction. But if we interpret  s.
\n49E  as\t we  have  done,  it is a  clear  case\tof  lack  of
\njurisdiction. At any rate, there is an error apparent on the
\nface  of  the orders and the High Court was quite  right  in
\nexercising its jurisdiction under Art. 226.
\nThe appeal is accordingly dismissed with costs.
\nAppeal dismissed.\n<\/p>\n
684<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Union Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965 Equivalent citations: 1966 AIR 35, 1965 SCR (3) 679 Author: S Sikri Bench: Sikri, S.M. PETITIONER: UNION OF INDIA AND ANR. Vs. RESPONDENT: INDIA FISHERIES (P) LTD. DATE OF JUDGMENT: 09\/04\/1965 BENCH: SIKRI, S.M. BENCH: SIKRI, S.M. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-120815","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nUnion Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/union-of-india-and-anr-vs-india-fisheries-p-ltd-on-9-april-1965\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Union Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965 - 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