Supreme Court · 1967 INSC 206 · Decided 12 September 1967
Lakshmi Rattan Engineering Works LTD. v. ASSTT. COMMR. Sales Tax, Kanpur & ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 206 · [1968] 1 S.C.R. 505
- Case number
- CIVIL APPEAL No. 1283/1967
- Decided
- 12 September 1967
- Bench
- M. HIDAYATULLAH, VISHISHTHA BHARGAVA, C.A. VAIDYIALINGAM (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Limitation Act Section 5
Headnote
UP. Salea-Taz Act (U.P. 15 of 1948) S. 9-Memorandum of appeal-Cltallan showing deposit of tax, if necessary-U.P. Sales­ taz Rule•, 1948. r. 66(2)--Constitution of India. Art. 136--:Special leai:e to appeal-Other remedies not e:rhausted-If can be g!llen. The. appellant-assessee filed a Sales Tax. stating therem that the amount of admitted tax had been paid and forfeited the statement by an ·C affidavit. Before the hearing, he produced a certificate from the Sales-T.ax Officer that the tax had been paid. The Assistant Com­ missioner relying on the Allahabad High
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