Supreme Court · 1985 INSC 149 · Decided 8 July 1985
M/S. Dhanpat Oil & General Mills v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 149 · [1985] SUPP. 2 S.C.R. 4
- Case number
- CIVIL APPEAL No. 138/1979
- Decided
- 8 July 1985
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Produce Cess Act, 1966, Sections 2(a),7,8,9(2),10 and 15(2), scope of - Whether proceedings under the Act can be taken without appointing a "Collector" and an "Appellate Authority" by resort to the provisions of section 15 (2) of the Act - Monthly filing of obligatory returns payment of cess for the products manufacured and a liability to prosecution for not filing returns and paying the cess during the period when the Collector and Appellate Authority had not been appointed. D E F G H The Produce Cess Act, 1966 is a dual enactment. It pro­ vides for the levy and
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