Supreme Court · 1961 INSC 115 · Decided 24 March 1961
Devanagere Cotton Mills LTD. Devanagere v. The Deputy Commissioner, Chitradurga and Another
- Court
- Supreme Court of India
- Citation
- 1961 INSC 115 · [1962] 1 S.C.R. 556
- Case number
- CIVIL APPEAL No. 89/1960
- Decided
- 24 March 1961
- Bench
- T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Land Revenue Code
Headnote
556 SUPREME COURT REPORTS [1962] DEVANAGERE COTTON MILLS LTD. DEVANAGERE v. THE DEPUTY COMMISSIONER, CHITRADURGA AND ANOTHER (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J. c. SHAH and T. L. VENKATARAMA AIYAR, JJ.) Cotton Gess-Assessment-Notice by Deputy Commissioner­ Validity-Collector, requisition by the Deputy Commissioner to submit certain returns on the ground that under 'the Indian Cotton Cess Act, r923, which Act became applicable to the State of Mysore by the Part B States Laws Act, r95r, the Collector alone could assess the cess and the Deputy Commissioner not being a
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