Supreme Court · 1989 INSC 222 · Decided 1 August 1989
Prakash Roadlines (PVT.) LTD. v. Union of India & Another
- Court
- Supreme Court of India
- Citation
- 1989 INSC 222 · [1989] 3 S.C.R. 650
- Case number
- CIVIL APPEAL No. 1800/1974
- Decided
- 1 August 1989
- Bench
- G.L. OZA, K.N. SAIKIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
Delhi Municipal Corporation Act, 1957: Sections 59, 463, 464 and 491-Whether penalty could be imposed without conviction by Court-Delegation of powers to taxing authorities to impose penalty­ Whether valid. The appellant, a transporter, brought some goods to Delhi with-! out paying terminal times the amount of terminal ~­ tax was demanded from the appellant. The demand was challenged before the High Court by way of a Writ Petition. The High Court D considered the question as to whether the penalty imposed under section 464 of the Act could be imposed by the taxing authority
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