Case Law Details
Case Name : All India Reporter Ltd. Vs Ramachandra Dhondo Datar (Supreme Court of India)
Appeal Number : 1961 AIR 943, 1961 SCR (2) 773, 41 ITR 446 (S.C.)
Date of Judgement/Order : 29/11/1960
Related Assessment Year :
Courts :
Supreme Court of India
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In the case before us, there is a decree passed in favour of the respondent: under the scheme of the Civil Procedure Code, that decree has to be executed as it stands, subject to such deductions or adjustments as are permissible under the Code. There was no tax liability which the respondent was assessed to pay in respect of this amount till the date on which the -appellant company sought to satisfy the alleged tax liability of the respondent. As between the appellant company and the respondent, the amount did not represent salary; it represented a judgment-debt and for payment of income-tax thereon, no provision was made in the decree. The Civil Procedure Code bars an action of the nature which was filed in Westminster Bank’s case (supra). The defence to the execution if any must be raised in the execution proceeding and not by a separate action. The amount payable by the appellant company to the respondent was not salary but a judgment-debt, and before paying that debt the appellant company could not claim to deduct at source tax payable by the respondent. Nor could the appellant company seek to justify its plea on the ground that the judgment-creditor was indebted to a third person.
Supreme Court of India
All India Reporter Ltd., Nagpur
vs
Ramachandra Dhondo Datar
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