Supreme Court · 1976 INSC 241 · Decided 8 October 1976
Khushiram Behari Lal & CO. v. Assessing Authority, Sangrur & ANR.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 241 · [1977] 1 S.C.R. 752
- Case number
- CIVIL APPEAL No. 442/1974
- Decided
- 8 October 1976
- Bench
- HANS RAJ KHANNA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
fVrit jurisdiction of the lligh Court-Scope for interferellce with findings of iepa~tlnental authorities. In response to a notice from the assessing authority Uf!der the Punja'b General Sales Tax Act that the appeliant had not filed a return in respect of the assess­ ment year 1959-60. the to do any w·ork since February. 1961 and that a formal document to that effect was ex­ ecuted in August, 1961. The assessing authority made- an order of assessment in March 1962. In a writ petition under Article 226 of the Constitution filed' by the appeltant the High Court directed the
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