Supreme Court · 1961 INSC 336 · Decided 5 December 1961
Hari Shankar v. Rao Girdhari Lal Chowdhury
- Court
- Supreme Court of India
- Citation
- 1961 INSC 336 · [1962] SUPP. 1 S.C.R. 933
- Case number
- CIVIL APPEAL No. 94/1959
- Decided
- 5 December 1961
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Rent Control Act
Headnote
SUPREME COURT REPORTS 933 articles excluded from the schedule. Section 11(6) which deals with reassessments at the relevant time provided : " If upon informa.tion which has come into his possession the Assessing Authorit,i: is satisfied. that any dealer has been liaOle to pay tax under this The scheme of the Act and the rules made there· under do not, in my opinion, show that the exemption becomes operative for the whole year whenever during the year the notification of ..,. exemption is issued even though it may be on the last day of the financial year. I would
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