Supreme Court · 1976 INSC 124 · Decided 23 April 1976
Ram Kanai Jamini Ranjan Pal PVT. LTD. v. Member Board of Revenue, West Bengal
- Court
- Supreme Court of India
- Citation
- 1976 INSC 124 · [1976] SUPP. 1 S.C.R. 110
- Case number
- CIVIL APPEAL No. 669/1971
- Decided
- 23 April 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC Section 115
Headnote
F G H I I 0 RAM KANAI JAMIN! RANJAN PAL PVT. LTD. v. MEMBER BOARD OF REVENUE, WEST BENGAL April 23. 1976 [A. C. GUPTA AND JASWANT SINGH, JJ.J Bengal Finance (Sales Tax) Act, 1941-S. 20(3)-Scope o/-Adt!itio!!al Commissioner reassessed turnover taking into consideration 111ateriaf not ahy assessment made or order passed under the Act or the Rules thereunder by a person appqinted under s. 3 to assist him and the Board of Revenue may, in like manner, revise any order passed by the Commissioner. At the time of asses_smcnt of the. appellant's sales tax return, the OJ.mn1tT~
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