Supreme Court · 2004 INSC 108 · Decided 13 February 2004
Commercial Tax Officer and ORS. v. Swastik Roadways and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 108 · [2004] 2 S.C.R. 373
- Case number
- CIVIL APPEAL No. 9143/1996
- Decided
- 13 February 2004
- Bench
- P. VENKATARAMA REDDI, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B MP. Commercial Tax Act, 1994: Sections 57, 58 and 59. Furnishing of information-By Cleanng and Forwarding(C&F) agents­ C&F agents required to furnish particulars in respect of goods transported by C them-Jn case of contravention Act provides imposition of penalty on the C&F The power to levy tax includes all incidental powers to prevent evasion of such tax-C&F agents had proximate connection with sale and purchase of goods--The power to levy penalty is meant to check tax D evasion-Hence, provisions of Ss. 57, 58 and 59 are intra vires Entry 54 of List II of the
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