Supreme Court · 1960 INSC 219 · Decided 24 November 1960
M/S. Madan Mohan Damma Mal LTD. and ANR. v. The State of West Bengal and ANR.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 219 · [1961] 2 S.C.R. 664
- Case number
- CRIMINAL APPEAL No. 118/1959
- Decided
- 24 November 1960
- Bench
- SYED JAFFER IMAM, A.K. SARKAR, RAGHUBAR DAYAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
Headnote
COURT REPORTS (1961] •96o that a penalty paid for an infraction of the law, even though it may involve no personal liability in the Haji Aziz f fi £ v. sense o a ne imposed or an offence committed, is Commissioner of wholly and exclusively laid for the business in the In•ome Tax and exclu­ sively laid for the purpose of the business. The dis­ tinction sought to be drawn between a personal liabi­ lity and a liability of the kind now before us is not sustainable because anything done w hioh is an infrac­ tion of the law and is visited with a penalty cannot
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