Supreme Court · 1962 INSC 174 · Decided 28 April 1962
SMT. Ujjam Bai v. State of Uttar Pradesh
- Court
- Supreme Court of India
- Citation
- 1962 INSC 174 · [1963] 1 S.C.R. 778
- Case number
- WRIT PETITION (CIVIL) No. 79/1959
- Decided
- 28 April 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, K. SUBBA RAO, M. HIDAYATULLAH, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (7-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
COURT REPORTS (1963] SMT. UJJAM BAI v. STATE OF UTTAR PRADESH (S. K. D.As, J. L. KAPUR, A. K. SARKAR. K. SUBB.A R.Ao, M. HID.AY.ATULLAH, N. RAJ.AGOPALA AYY.ANGAR and J. R.MUDHOLKAR, JJ.) Fundamental Right, Enforcement of-Assessment by Sales Tax Officer under a valid Act-If open to challenge was a partnt:r in a firm that carried on the business of manufacture and sale of hand~made biilis. On December 14, 1957, the State Government issued a notification under s. 4(l)(b) of the U. P. Sales Tax Act, 1948. Section 4(1)(b) of the U.P. Sales Tax Act, 1948, providos as follows:- "No
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)