Supreme Court · 1967 INSC 228 · Decided 29 September 1967

Kanti Lal Babulal v. H. C. Patel

Court
Supreme Court of India
Citation
1967 INSC 228 · [1968] 1 S.C.R. 735
Case number
CIVIL APPEAL No. 126/1966
Decided
29 September 1967
Bench
K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 19(1)(f), 19(l)(f), 286(l)(a), 226

Headnote

v B. C.PATEL September 29, 1967 (K. N. WANCHOO, C. J., R. S. BACHAWAT, V. RAMASWAMI, G. K. MITTER, AND K. S. HEGDE, JJ.J Bombay Sales Tax Act (Bom. 5 of 1946) S. 12A(4)-If infringes Art. 19(1)(f), Constitution. A B In view of Art. 286 \ll (a) of the Constitution •. as it stood at the from their purchasers in respect of these sales by way of tax, failing which the amounts would be forfeited under s. 12A(4) of the Bombay Sales Tax Act. The appellants filed a writ petition in the High Court to restrain the respondents from taking action against them under s. 12A(4). The High

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