Supreme Court · 1979 INSC 92 · Decided 1 May 1979
State of Gujarat & ANR. ETC. ETC. v. Patel Ranjibhai Dhanbhai & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 92 · [1979] 3 S.C.R. 788
- Case number
- CIVIL APPEAL No. 287/1972
- Decided
- 1 May 1979
- Bench
- Y.V. CHANDRACHUD, R.S. SARKARIA, N.L. UNTWALIA, P.S. KAILASAM, E.S. VENKATARAMIAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Bombay Soiro Tax Act 1959-Ss. 33(b) a11d 35(1)~Bombay Sale>' Tax Act, 1953-S. 14(b) validity of-lf offend Art. 14 of the Co11.rt1tufiun­ Procedure under s. 33(b) if more onerous than the procedure under 1. 35,. Section 33(6) of the Bombay Sales that if the CP1nmissioner of Sales Tax has reason to believe that a dealer i.~ liable to pay tnx bul has failed to apply for registration within the time as rcquit·ed by s. 22, the Con1mhsioner shall assess to the best of his judgrn~nt the au1ount Of tax due from the dealer in
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