Supreme Court · 1961 INSC 140 · Decided 7 April 1961
Madan Lal Arora v. Excise &. Taxation Officer, Amritsar
- Court
- Supreme Court of India
- Citation
- 1961 INSC 140 · [1962] 1 S.C.R. 823
- Case number
- WRIT PETITION (CIVIL) No. 120/1959
- Decided
- 7 April 1961
- Bench
- P.B. GAJENDRAGADKAR, A.K. SARKAR, K.N. WANCHOO, K.C. DAS GUPTA, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
SUPREME COURT REPORTS 823 • • ordinary grammatical construction of that expres­ sion." For the reasons already set out, in my view, the interpretation placed by Chagla, C. J. on the expres­ sion "arising out of such order" is the correct one. Appeal upon to produce evidence in support of return-Period of limitation for such demand from when to run-Punjab General Sales Tax Act, I948, (Punj. 46 of r948), s. II, r. 20 . . Under the Punjab General Sales Tax Act, 1948, a dealer had to furnish his return every quarter according to the Rules and
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