Supreme Court · 1971 INSC 173 · Decided 29 July 1971
Shri M. P. Singh, DY. Transport Commissioner, Gwalior v. Anand Transport CO. (P) LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 173 · [1971] SUPP. 1 S.C.R. 984
- Case number
- CIVIL APPEAL No. 1449/1967
- Decided
- 29 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959- Section 1-Return filed accepted as correct-No order quantifying a1no1uit of lax necessary before issuing demand notice. Under the Madhya Prade•h Motor Vehicles (Taxation of Passengers) Act, 1939, where returns have been more need be done except to recover the tax due which has not been paid and no assessment order need be passed in view of the express language of s. 7. It ii only when the returns have not been submitted or when returns sutJ.. mitted are found to be incorrect and incomplete that the tax officer
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