Supreme Court · 1960 INSC 165 · Decided 27 September 1960
Burmah Shell Oil Storage and Distribution CO. of India LTD., and Another v. The Commercial Tax Officer and Others (And Connected Appeal)
- Court
- Supreme Court of India
- Citation
- 1960 INSC 165 · [1961] 1 S.C.R. 902
- Case number
- CIVIL APPEAL No. 751/1957
- Decided
- 27 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
,\Jal Kath1ulu , .. J'Ju ftlC01Jlf·ltlX UfJictY, sp~ctaJ Circlt, AmlnJ/ll Can!t. 902 SUPREME COURT REPOHTS [ I9&I] sub-s. (5) that "Income-tax Offic<•rs shall perform their functiorrn in respect of such persons ...... as the Commi~Hioner ...... may ...... direct" the singular, the order of thu Commissio11cr waH valid, becausu he arra11ged aud distrilrnted work, and <lid not- se"k to transfer any ca~e. It is, however, contemlcd that this renders suL-s. (7 A) otioso. In 01u· opi11iu11, it does nut. Special 1irovisiu11 for transfer of
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