Supreme Court · 1975 INSC 290 · Decided 25 November 1975
Lachmi Narain ETC. Etc v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 290 · [1976] 2 S.C.R. 785
- Case number
- CIVIL APPEAL No. 2221/1972
- Decided
- 25 November 1975
- Bench
- Y.V. CHANDRACHUD, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
:S Union Territories (Laws) Act, 1950, s. 2-Bengal Finance (Sales Tax) Act, 1941, extended to Delhi with certain modificatidns by 1951-Notification­ Notificatlon more than 6 years later inserting further modificatio11 of the Bengal Act in the 1951 Notification-Validity-Section 6(2) of the 3 months notice before withdrawing exemption from tax-If man­ dardry-lf period of notice could be curtailed by Central Govunment by Noli• fication-Leglslation by reference, when can be inferred-Government, if can take advallfage of its /apse-General Clc!llses Act (10 of 1897), s. 21,
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