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The Supreme Court in Mazagaon Dock Ltd. v. The Commissioner of Income-Tax and Excess Profits Tax, [1959] 36 ITR 368 (SC) clarified the scope and

This case elaborates the nuanced jurisprudence on the law of pre-emption under the Punjab Pre-emption Act, 1913, interpreted by the Hon’ble Supreme Court of India.

The Supreme Court in Gallu Sah v. The State of Bihar ([1959] S.C.R. 861) examined the liability of an abettor under Section 436 read with