Supreme Court · 1965 INSC 218 · Decided 19 October 1965
State of Bombay v. M/S. Jagmohandas and Another
- Court
- Supreme Court of India
- Citation
- 1965 INSC 218 · [1966] 2 S.C.R. 279
- Case number
- CIVIL APPEAL No. 219/1964
- Decided
- 19 October 1965
- Bench
- K. SUBBA RAO, K.N. WANCHOO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(a); Limitation Act Section 96; Income Tax Act Section 67
Headnote
A STATE OF BOMBAY v. M/S. JAGMOHANDAS AND ANOTHER October 19, 1965 B [K. SUBBA RAO, K. N. WANCHOO, J. C. SHAH, S. M. SrKRI AND V. RAMASWAMI, JJ.J c D E F Bombay Sales Tax Act. 1946, ss. 13, 20-Sab of goods effected 011t­ side State-Advance Tax paid-Suit for refu11d of tax-Li111i1atio11- by Art. 286(1)(a) of the Constitution before it was amended by the Sixth Amendment Act. Though no orders of assess­ ments had been mad.e by the sales-tax authorities, they had paid the tax under a mistake of law. They discovered their mistake when the Gov­ ernor of the State
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)