Supreme Court · 2008 INSC 521 · Decided 24 April 2008
ASST. COMMNR. of Commercial Taxes & ORS. v. Ruchi Soya Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 521 · [2008] 7 S.C.R. 297
- Case number
- CIVIL APPEAL No. 7231/2002
- Decided
- 24 April 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
297 ....... ~ ASST. COMMNR. OF COMMERCIAL TAXES & ORS. A v. RUCHI SOYA INDUSTRIES LTD. (Civil Appeal No.7231 of 2002) APRIL 24, 2008 B (ASHOK BHAN AND DALVEER BHANDARI, JJ.) West Bengal Sales Tax Act, 1994 - s.66 proviso (a) & (b) - Seizure of dealer's accounts - Retention of seized reasons in writing for extending the period - Such officer is to seek approval of Commissioner also, otherwise retention is unlawful - However, there is no requirement to convey the D •· ... reasons to assessee and that too before expiry of one year of seizure - On facts, order of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)