Supreme Court · 1967 INSC 222 · Decided 28 September 1967

Anandji Haridas & CO. (P.) LTD. v. S.P. Kushare, S. T. O. Nagpur & ORS.

Court
Supreme Court of India
Citation
1967 INSC 222 · [1968] 1 S.C.R. 661
Case number
CIVIL APPEAL No. 511/1966
Decided
28 September 1967
Bench
K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
Outcome
Case Partly allowed
Case type
Civil
Acts & sections cited
Constitution Article 14

Headnote

& CO. (P.) LTD. A I!. S. P. KUSHARE, S. T. O. NAGPUR & ORS. September 28, 1967 B tK. N. WANCHOO, c. J., R. S. llACHAWAT, v. G. K. MITTER AND K. S. HEGDE, JJ.J RAMASWAMI, Central Provinces and Berar Sales Tax Act (21 of 1947) as amend­ ed by the Bombay Sales Tax Laws (Validating of printed notice not strnck off-Assessment year, wrongly mentioned in notice-Notice, if valid. C.P. and Berar Sales Tax Rules, r. 32-30 days notice prescribed for submitting explanation-Notice giving shorter period-Validity. Under s.10(1) of the Central Provinces and Berar Sales Tax Act, 1947,

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