Supreme Court · 1978 INSC 152 · Decided 1 September 1978
State of Kerala v. M/S. Vijaya Stores
- Court
- Supreme Court of India
- Citation
- 1978 INSC 152 · [1979] 1 S.C.R. 538
- Case number
- CIVIL APPEAL No. 477/1976
- Decided
- 1 September 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 33(4)
Headnote
Kera/a General Sales Tax Act 1963-Section 39(4)-Scope of-Appellate Tribunal-if possesses jurfadic:ion ur power to enhance assessment in 1/ie absence of an appeal or cross-objection by one of the parties. Section 39(4)(a)(i) of the Kerala General Sales Tax Act 1963 provides that in disposing of an opportunity of being heard either in person or by a repre­ sentative, confirm, reduce, enhance or annul the assessment or penalty or bDth. On the ground that 50% of the transactions recorded in 1> rough note-book detected and seized by the Inspecting Officer from the Head Office of
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