State Of Tripura vs Province Of East Bengal

Authority: Supreme Court Date: 1950-12-04 Section: 293 Acts: Bengal Agricultural Income Tax Act, 1944; Indian Independence Act, 1947; Indian Independence (Legal Proceedings) Order, 1947; Indian Independence (Rights, Property and Liabilities) Order, 1947 Result: Assessee Citation: (1951) 19 ITR 132 (SC) Justices: Kania, C.J.; Fazal Ali, Patanjali Sastri, Mukherjea & Chandrasekhara A Appeal No: Civil Appeal No. IV of 1949
Whether the Subordinate Judge's Court at Alipore had jurisdiction to continue a suit against the Province of East Bengal after partition, under the Indian Independence (Legal Proceedings) Order, 1947 and Indian Independence (Rights, Property and Liabilities) Order, 1947 --- Held Yes; Whether the service of a notice under the Bengal Agricultural Income Tax Act, 1944, initiating an assessment proceeding, constituted an 'actionable wrong' and a 'liability' transferable under Article 10(2)(a) of the Indian Independence (Rights, Property and Liabilities) Order, 1947 --- Held Yes

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