Supreme Court · 1977 INSC 171 · Decided 31 August 1977
R. S. Joshi, S.T.O. Gujarat ETC. ETC. v. Ajit Mills LTD., Ahmedabad & ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 171 · [1978] 1 S.C.R. 338
- Case number
- CIVIL APPEAL No. 533/1975
- Decided
- 31 August 1977
- Bench
- M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD, P.N. BHAGWATI, V.R. KRISHNA IYER, N.L. UNTWALIA, S. MURTAZA FAZAL ALI, P.S. KAILASAM (7-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Bombay Sales Tax Act, 1959-Ss. 37, 46, 63 validity of-Act prohibitecl collection of any sum not payable by way of sales tax or in excess of tax payable-Amounts so collected forfeited-Forfeiture, .If withili, of the State Le!(islature. Constitution of India, 1950-Entries 54 and 64-List II-Constitutional vali­ diJy of an enactment-Rests for determination of-Forfeiture, if a penalty. Words and phrases-"Colourable"; "forfeiture"; "collected"; "shall be for­
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