Case Name : R.K.V. Motors & timbers (p.) Ltd. Vs. CIT
Citation :  68 ITR 794 (ker.)
Court : Kerala high court
Section : 159 to 179
Meaning : When the proviso to section 26(2) of the 1922 act speaks of ‘cannot be recovered from him’, it does not postulate the difficulties that may be experienced in collection or the time that may elapse or the impediments that may be put forward in the way of collection of taxes but of the availability of sufficient assets from which the tax can be collected.