Supreme Court · 1971 INSC 276 · Decided 6 October 1971
Lalta Prasad Khinni Lal v. ASSTT. Commr, (JUDL.) Sales Tax, Kanpur & ANR.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 276 · [1972] 1 S.C.R. 1010
- Case number
- CIVIL APPEAL No. 2571/1969
- Decided
- 6 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 5
Headnote
U.P. Sa/es Tax Act, 1948, s. 9(6) and Limitation Act, 1908 s. 5-Sa/es Tax Appeal filed within period of limitation-Amount admitted to be due deposited in full after expiry of limitc.tion-Resulting dewy in filing appeal whet.her nia,v be condoned. The appellant Jas a Hindu undivided fan1ily the appellant filed its quarterly returns undo'r the U.P. Sales Tox Act, 1948. The Sales Tax Officer made an assessment enhancing the turnover which resulted in increase of the amount of tax. The appellant filed an appeal on October 21, 1965 which was three days' before the period of
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