Hemalata Samal v. Collector,Koraput
Case brief
What is this about?
The Court directed the Sub-Collector, Koraput to accept the petitioner's Form No. II return filed with a limitation application within four weeks, condoning the delay. The Court further ordered that any penalties under Regulation 2 of 1956 would not halt consideration of the return provided the land matches the sale deed.
What did the court decide?
Petenitioner to file Form No. II return with limitation application within four weeks; delay condoned; return to be accepted by Sub-Collector, Koraput.