Supreme Court · 1977 INSC 88 · Decided 15 March 1977
State of Kerala v. K. T. Shaduli Yusuff ETC.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 88 · [1977] 3 S.C.R. 233
- Case number
- CIVIL APPEAL No. 572/1972
- Decided
- 15 March 1977
- Bench
- P.N. BHAGWATI, R.S. SARKARIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
KERALA A v. K. T. SHADULI YUSUFF ETC. March 15, 1977 [P. N. BHAGWATI, R. S. SARKARIA AND S. MURTAZA FAZAL Au, JJ.,] B Kera/a General Safes Tax Act, 1963-S. 17(3)-Scope of-Best judgment .assessn1ent 1nade relying 011 entries in account books of other dealers-Assessee -If e11titlcd to of 11atr11al Justice. Section 17(3) of the Kerala General Sales Tax Act 1963 provides that if the return submitted by an assessee appears to be incorrect or incomplete, the assessing authority may assess the dealer to the best of its judgment. The oroviso to the sub-section enacts that
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