Hostname: page-component-cd9895bd7-hc48f Total loading time: 0 Render date: 2024-12-28T17:58:54.509Z Has data issue: false hasContentIssue false
  • English
  • Français

Sree Rajendra Mills Ltd. and others v. Income-Tax Officer.

France.  10 April 1957 .

Published online by Cambridge University Press:  01 January 2021

Get access

Abstract

State succession — Succession to rights — Arrears of tax due to former sovereign — Collection by successor State — Dominion of India as successor to British Crown — Indian Independence Act, 1947, section 18.

State succession — Continuity of law — Effect of acquisition of Independence — Transition from internal self-government to full independence — Whether right to uncollected income-tax vests in new State — The law of India.

Keywords

State succession
Type
Case Report
Information
International Law Reports , Volume 26 , 1963 , pp. 100 - 102
Copyright
© Cambridge University Press 1963

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)