Supreme Court · 1960 INSC 177 · Decided 18 October 1960
Nathmal Tolaram v. Superintendent of Taxes, Dhubri and ANOTHER.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 177 · [1961] 2 S.C.R. 40
- Case number
- CIVIL APPEAL No. 196/1958
- Decided
- 18 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
z8. 40 SUPREME COURT REPORTS [1961] . NATHMAL TOLARAM v. SUPERINTENDENT OF TAXES, DHUBRI AND ANOTHER. (S. K. DAS, M. HIDAYATULLAH, K. c. DAS GUPTA, J.C. SHAH and N. RAJAGOPALA AYYANGAR, ,JJ.) Sales Tax-Reassessment-] urisdiction of the Sales Tax Officer-High Court's power in dealers registered under the Assam Sales Tax Act, r947, submitted a return of their turnover for the account period April I, r948 to September 30, r948, which included sales in Assam of all goods other than jute. The Superintendent of Taxes, however, summarily assessed the appellants under
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