Supreme Court · 1983 INSC 11 · Decided 18 February 1983
Ashok Service Centre & Another ETC. v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 1983 INSC 11 · [1983] 2 S.C.R. 363
- Case number
- CIVIL APPEAL No. 1408/1982
- Decided
- 18 February 1983
- Bench
- A.P. SEN, E.S. VENKATARAMIAH, R.B. MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Orissa Sa/eJ Tax Act, 1947-Section 8-0ri1sa Additional Sa/eJ Tax Act, 1975 as amended in 1979-Section 3(2)-Levy of tax ander tht amending Act of . C 1979 subject to section 8 of the 1947 Act-Section 3(2) ·provided that provisions of 1947 Act apply mutatis mutandis in relation to additional tax payable under the Principal Act-The two Acts, if should be read together. Interpretation-mutatis mutandis-Meaning of-Words in an Act are clear- lf open.to court to go in search of the intention of the Legislature-Later of two D Acts provides that the two are to be read together·-Whether
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