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Total progress tax might be paid out by previous installment of advance tax i.e., 15 March of a yr, in case of failure to do so, interest is leviable @ one% on shortfall According to Part 234C
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Overall advance tax can be paid out by final installment of progress tax i.e., 15 March of the year, in case of failure to take action, interest is leviable @ one% on shortfall According to Area 234C
National Cash Sign-up Business, a company, sued M. Morris on a promissory Notice and to foreclose the lien of the chattel home loan on a few cash registers. Defendant answered by a common denial and specially pleaded a payment of $a hundred, also claimed an agreed credit of $200, and an offset of $one hundred, due to defects in one of the cash registers for which the Observe was given. The situation was dismissed for want of prosecution February 28, 1930, but the following working day, on verbal motion of plaintiff (no composed motion is located in the file), the court put aside the judgment and reinstated the trigger. On April 26, 1930, the cause was attempted from the absence of defendant, and resulted in judgment versus him in favor of plaintiff for $473.sixty three, with foreclosure on the mortgage lien on the cash registers. Through the exact expression of court docket defendant filed a sworn motion to vacate the judgment, in which he alleged, as an justification for being absent the day of trial, that neither he nor his attorney had expertise or see with the motion to put aside the get of dismissal or that the case had been reinstated and subsequently tried using, right up until May 21, 1930, if the sheriff confronted him using an order of sale and get more info execution issued about the judgment; also, that he had meritorious defenses into the go well with, to wit, the defensive issues build in Exclusive pleas in his first response. Practically nothing from the report signifies that defendant's movement was contested by plaintiff, or that any evidence, besides the sworn allegations on the motion, was heard or viewed as via the court docket. The movement was overruled; defendant excepted and perfected attraction. Defendant contends that his movement to vacate the judgment contained all essential requisites entitling him into the relief sought, that is, an justification for currently being absent within the demo of the case, also meritorious defenses to plaintiff's reason behind motion, and even more contended that plaintiff would not be materially prejudiced by granting the movement. We predict defendant's movement was adequate. Getting proven that neither he nor his attorney experienced true detect on the reinstatement of the situation, nor of its subsequent demo along with the rendition of judgment, the query stays, was defendant frequented with statutory recognize of such proceedings?
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In the above circumstance, Mr Ram can go for presumptive taxation if the tax is paid out on fifty% of gross receipts. Therefore, Ram can prefer to pay tax beneath the presumptive plan of taxation under segment 44ADA.