Supreme Court · 1975 INSC 204 · Decided 5 September 1975
Murarilal Mahabir Prasad & ORS. v. Shri B. R. Vad & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 204 · [1976] 1 S.C.R. 689
- Case number
- CIVIL APPEAL No. 1802/1970
- Decided
- 5 September 1975
- Bench
- Y.V. CHANDRACHUD, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 189(i)
Headnote
Bombay Sales Tax Act, 1953, Sections 2(6), 5, 11(5), 14(3), 15, 15A, 24, 26(3) (i), 26{3) (ii) and 35 and Bombay Sales Tax Act, 1959, Sections 2(11), 2(19), 19(3), 35, 35A and 62 and Bombay G•neral Clauses Act, 1904, Section 3(35)-Assessment and re-assessment to sal.es tax of dissolved firm-Assessment .and re-assessment, if without ju1is­ diction. The first appellant was a partnership finn constituted under a deed of part• nersbip dated December 3, 1953. The· firm was registered as a dealer under the Bombay Sales Tax Acts of 1953. and 1959. The finn
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