SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1216 (SC) : (1985) 155 ITR 0166 : (1985) 046 CTR 0319 : (1985) 022 TAXMAN 0030Dr. Partap Singh & Anr. v. Director of Enforcement & Ors. SUBSCRIBE FOR FULL CONTENT