Supreme Court · 2015 INSC 368 · Decided 29 April 2015
Pradip Nanjee Gala v. Sales Tax Officer & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 368 · [2015] 5 S.C.R. 141
- Case number
- CIVIL APPEAL No. 4542/2007
- Decided
- 29 April 2015
- Bench
- H.L. DATTU, S.A. BOBDE, ARUN MISHRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
C Bombay Sales Tax Act, 1959- ss.18 and 45 rlw rr. 43A, 44 and 44A of Bombay Sales Tax Rules, 1959 - Assessment of assessee-firm - Claim of the appellant (one of the partners of the assessee-firm) that his offer for settling D his individual liability as a partner was accepted by the Minister of he paid his individual dues - Therefore, he was not liable to pay the dues of the assessee-firm - Writ petition of the appellant dismissed by High Court - On appeal, held: There is no provision under E the Act or the Rules empowering the State Government or the Commissioner to enter into a
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