Builders Supply Corporation vs The Union Of India & Ors.

Authority: Supreme Court Date: 1964-09-30 Section: 222(1) Acts: Indian Income Tax Act, 1922 (No. 11 of 1922), Constitution of India, Code of Civil Procedure, 1908, Public Demands Recovery Act Result: Revenue Citation: (1965) 56 ITR 91 (SC) Justices: P.B. Gajendragadkar, C.J.; M. Hidayatullah, J.C. Shah, S.M. Sikri & R. Appeal No: Civil Appeal No. 824 of 1963
Whether the Union of India (Revenue) is entitled to claim priority for recovery of income-tax dues over the decretal amount due to an unsecured creditor from the same debtor --- Held Yes. Whether the common law doctrine of Crown prerogative regarding priority of Crown debts applies in India post-Constitution --- Held Yes, as it is preserved under Article 372(1) of the Constitution and is not inconsistent with the republican character of the Constitution.

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