Supreme Court · 1965 INSC 80 · Decided 26 March 1965
Bharat Kala Bhandar LTD v. Municipal Committee, Dhamangaon
- Court
- Supreme Court of India
- Citation
- 1965 INSC 80 · [1965] 3 S.C.R. 499
- Case number
- CIVIL APPEAL No. 600/1964
- Decided
- 26 March 1965
- Bench
- K. SUBBA RAO, RAGHUBAR DAYAL, J.R. MUDHOLKAR, R.S. BACHAWAT, V. RAMASWAMI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 276, 265; Income Tax Act Section 67
Headnote
F G H lK. BHARAT KALA BHANDAR LTD. V. MUNICIPAL COMMITTEE, DHAMANGAON March 26, 1965 SlJBBA RAO RAGHUBAR DAYAL, J. R. MuoHOLKAR, BACHAWAT AND V. RAMASWAMI. JJ.] R. S. Central Provinces and Berar Mi;nicipa!ities Act (2 of 1922), ss. 48 and 84(3)-Scope of-Suit for refund of excess tax prd-If the rate of tax was ;ncreased te: 4 as. In 1952, the appellant filed a suit for recovery of the excess tax paid within 3 years cf the date of suit. It was contended that after the coming into force of s. 142A of the Governme.nt of India Act, 1935, on 1st April 1939, till 25th January 1950, a tax
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