Supreme Court · 1976 INSC 294 · Decided 19 November 1976
Sales Tax Officer, Sector I, Kanpur & ANR. v. M/S. Dwarika Prasad Sheo Karan Dass
- Court
- Supreme Court of India
- Citation
- 1976 INSC 294 · [1977] 2 S.C.R. 133
- Case number
- CIVIL APPEAL No. 2061/1971
- Decided
- 19 November 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
OFFICER, SECTOR I, KANPUR & ANR. A. v. M/S. DWARIKA PRASAD SHEO KARAN DASS November 19, 1976 [H. R. KHANNA AND V. R. KRISHNA IYER, JJ.J U11ar Pradesh Sales Tax Act, 1948-Sec. 8(9), S(IA)-Dcmand notice for tax a,5sessed-Subseq11ent reduction in lax liability i11 appeal and rcvision­ lf filed by the res­ pondent the quantum of tax was reduced. On a revision filed by the respon­ dent made various payments towards the amount of tax found due from time to time. The Revenue initiated proceedings for recoveri;1g the balance of the ta•x and realisi11g interest at
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