Supreme Court · 1981 INSC 87 · Decided 7 April 1981
Commissioner of Wealth Tax, Amritsar v. Suresh Seth
- Court
- Supreme Court of India
- Citation
- 1981 INSC 87 · [1981] 3 S.C.R. 419
- Case number
- CIVIL APPEAL No. 768/1978
- Decided
- 7 April 1981
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136, 20(1)
Headnote
Wealth Tax Act, 1957-Scope of section 18(1) (a) of the Act-Whether the offenre relating to the omission to file the Wealth Tax Returns was a continuing offence--Penalty has to be computed in accordance with the law in force on the last day on which the return in question has to be filed-The 1964 filed his Wealth Tax returns for the assessment years 1964-65 and 1965-66 on March 18, 1971, while he was required by section 14(1) of the Act to file the return for the assessment year 1964-65 on or before June 30, 1964 and the return for the assessment year 1965-66 on or before
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