Supreme Court · 1965 INSC 304 · Decided 16 December 1965
Master Construction CO. (P) LTD. v. State of Orissa and Another
- Court
- Supreme Court of India
- Citation
- 1965 INSC 304 · [1966] 3 S.C.R. 99
- Case number
- CIVIL APPEAL No. 92/1965
- Decided
- 16 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
. / E ' ' G • II MASTER CONSTRUCTION CO. (P) LTD. v. STA TE OF ORISSA AND ANOTHER December 16, 1965 [K. SUBBA RAO, J, C. SHAH AND S. M. SIKRI, JJ.J Orissa Sales Tax Rules, 1947, Rule 83-Scope of-powers of Com- 111i~·sioner in rtviewing his own orders. The appe11ant was a private towards the tax assessed. Subsequently on the basis of the decision of thi:l Court in State of Madras v. Gannon Dunkerley &: Co. [19591 S.C.R. 379, the appellant filed a writ petition in the High Court challenging the said assessments. The High Court quashed the assess­ ments and
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