Supreme Court · 1967 INSC 111 · Decided 17 April 1967
Deputy Commercial Tax Officer & ANR. v. Sha Sukhraj Peerajee
- Court
- Supreme Court of India
- Citation
- 1967 INSC 111 · [1967] 3 S.C.R. 661
- Case number
- CIVIL APPEAL No. 696/1966
- Decided
- 17 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Madras General Sales Tax Act IX of 1939---<1. 19(1), (2) (c)-Whe­ ther purchaser of business of 'dealer' liable for arrears of sales-tax due from dealer prior to ·amending Act I of 1959. By a registered instrument dated October 5, 1956, the respondent purchased the business carried Act IX of 1939. The dealer had been assessed to 8'8les tax in respect of his turnover for the years 1948-49 and 1949-50 and had paid a part of the sales tax determined as due from him with the balance amount remaining in arrears. The sales tax authorities. attempted to re­ cover the arrears
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