Supreme Court · 1976 INSC 79 · Decided 24 March 1976
Homely Industries v. The Sales Tax Officer, Sector V, Kanpur
- Court
- Supreme Court of India
- Citation
- 1976 INSC 79 · [1976] 3 S.C.R. 862
- Case number
- CIVIL APPEAL No. 1176/1971
- Decided
- 24 March 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1)(a)
Headnote
U.P. Sales Tax Act-Secs. 1C(3)-8(1)(2)-Liability of heirs and legal representatives of a deceased assessee-Whether service of a notice condition precedent, to recovery proceedings. Rashidul Hasan was a dealer registered under the U.P. Sales Tax Act. During the lifetime of Rashidul Hasan, the Sales appear and to produce all ~ooks of account, c~sh mem?s, bills, receipts, bank pass books, statement of income and expenditure which he may desire to produce. He died in December, 1968 leaving behind three adult sons. At the time of his death assessment proceedings relating to the assessment years
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