Supreme Court · 1988 INSC 243 · Decided 26 August 1988
Commissioner, Sales Tax, U.P. Lucknow v. Anoop Wines, Khuldabad, Allahabad
- Court
- Supreme Court of India
- Citation
- 1988 INSC 243 · [1988] SUPP. 2 S.C.R. 599
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 14274/1985
- Decided
- 26 August 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Uttar Pradesh Sales Tax Act, 1948/Uttar Pradesh Sales Tax Rules, 1948: Sections 8A(l)(c) and 15A(l)(g)-Registration of dealer­ Failure to register-Imposition of penalty without notice-Whether justified. \ c On the basis of a survey conducted, the respondent, a. dealer in foreign liqnor was direction was not complied with. Such a direction in respect of 1976-77 was also not complied with. The Sales Tax Officer imposed a penalty of Rs.4,500 for non-registration under Section 15A(l)(g) of the Act. The respondent went on appeal before the D Assistant Commissioner (Judicial) who
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