Supreme Court · 1987 INSC 383 · Decided 18 December 1987
Salonah Tea Company v. Superintendent of Taxes Nowgong & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 383 · [1988] 2 S.C.R. 474
- Case number
- CIVIL APPEAL No. 3023/1979
- Decided
- 18 December 1987
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Limitation Act Section 113
Headnote
,.~t(-. A SALONAH TEA COMPANY '·,~ . . v. ,. " SUPERINTENDENT OF TAXES NOWG(,.,'J & c-r,s. ETC. DECEMBER 18, 1987 B · [SABYASACHI ~UKHARJI AND S. RANGANATHAN, JJ.l---r ConstitUtion of India, 1950: Article 226-Petition for refund of tax .. paid under mistake of refusing refund on triable issue of /imitation-Validity of. , Limitation Act, 1963, Article 113, Laches-Discretion-Exercise D of by Court-Must be fair and equitable. · The Assam Taxation (On Goods Carried by Road or Inland.).. Water-ways) Act,1954 was struck down as ultra vires the
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