Supreme Court · 1966 INSC 214 · Decided 11 October 1966
Sales-Tax Officer, Circle-I, Jabalpur v. Hanuman Prasad
- Court
- Supreme Court of India
- Citation
- 1966 INSC 214 · [1967] 1 S.C.R. 831
- Case number
- CIVIL APPEAL No. 548/1965
- Decided
- 11 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
F G H SALES-TAX OFFICER, CIRCLE-I, JABALPUR V. HANUMAN PRASAD October 11, 1966 (J. C. SHAH, V. RAMAsWAMI AND V. BHARGAVA, JJ.j Madhya Pradesh General Sales Tax Act (M. P. Act 2 of 1959) ss. 19(1) and 52-Assessment under repealed.Act-Reassessment-Perio4 of limitation-Amendment of s. came into force repealing the former Act. Thereupon, the respondent was assessed to tax under s. 11-A(l) of the repealed Act. After more than three years from this assessment, the Sales Tax Officer issued a notice for reassessment under s. 19(1) of the new Act, which provided five years period
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