Supreme Court · 1968 INSC 255 · Decided 27 September 1968
Hardeodas Jagannath v. State of Assam & ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 255 · [1969] 2 S.C.R. 261
- Case number
- CIVIL APPEAL No. 2403/1966
- Decided
- 27 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Extra Provincial Jurisdiction Act (47 of 1947), ss. 4 and 6-Juris­ diction of Central Government to extend State Act to former Indion Princely States--Answers submitted by Central Government to questions by Court-Conclusive evidence. Assam Sales Tax Act (17 of 1947) as amended by Act 6 of 1958 extended to Shillong Administered Area-Appeal by ass.essee without paying tax or penalty-Prayer for acceptance of security-Power of Appellate Authorit.y to accept security in lieu of cash. By a notification dated April 15, 1948 the Government of India ex­ tended the Assam Sales Tax Act, 1947
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