Supreme Court · 1977 INSC 6 · Decided 11 January 1977
Deputy Commissioner of Commercial Taxes v. H. R. Sri Ramulu
- Court
- Supreme Court of India
- Citation
- 1977 INSC 6 · [1977] 2 S.C.R. 593
- Case number
- CIVIL APPEAL No. 145/1972
- Decided
- 11 January 1977
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI, P.S. KAILASAM (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Limitation-Star:i11g poi/// for computing tlie period of four years mentioll­ ed ins. 21(3) for tlie exercise of revisio11al powers under s. 21(2) against an <Jrder under s. 12A of th,e Mysore Sales Tax Act 1957 in respect of an escaped turnover-Whether i11itial assessment order or an order of the assessment years 1959-60 and 1960-61, fresh assessments were made under s. 12A of the Mysore General Sales Tax Act 1957 by the Commercial Tax Officer. By his order dated June 8, 1966, certain amounts which had escaped assessment under the .original assessment orders dated March 21, 1963
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)