Supreme Court · 1973 INSC 24 · Decided 6 February 1973
Board of Revenue, Madras v. M/S. Raj Brothers Agencies ETC.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 24 · [1973] 3 S.C.R. 492
- Case number
- CIVIL APPEAL No. 492/1970
- Decided
- 6 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madras General Sales Tax A.ct 1959-S. 34(1)-Meaning of Ifie ll'ords "Subject of an cippepl to the appellate .Tribunal"-Whetlter an appeal against a time-barred order can be considered as an order lV/iich :!rad been made the subject of an appeal. The respondent was assessed to Sales Tax of assessment, the' respondent went up in appeal to the Appellate Assistant Commissioner., who dismissed the appeals. 011 a second appeal to the Sales Tax Appellate Tribunal, these appeals were also dismissed as being time barred. Thereafter, the assessee moved the Board of Revenue under s.
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)