Supreme Court · 1976 INSC 11 · Decided 27 January 1976
Gurbaksh Singh v. Union of India & Others
- Court
- Supreme Court of India
- Citation
- 1976 INSC 11 · [1976] 3 S.C.R. 247
- Case number
- CIVIL APPEAL No. 667/1975
- Decided
- 27 January 1976
- Bench
- V.R. KRISHNA IYER, A.C. GUPTA, N.L. UNTWALIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
8 Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Dcliu-Sections 11, llA and 20-Scope of. Section 11 of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi provides for assessment of tax. Section 1 lA pro­ vides for assessment or for appeals and revision. In 1959 the assessee was assessed by the Sales Tax Officer for the assessment year 1955-56. The appellate authority remanded the matter holding that the assessment for the first two quarters \Vas invalid having been made out of time. The Sales Tax Officer passed a fresh
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