Supreme Court · 1962 INSC 288 · Decided 11 October 1962
State of Kerala v. Shri M. Appukutty
- Court
- Supreme Court of India
- Citation
- 1962 INSC 288 · [1963] SUPP. 1 S.C.R. 563
- Case number
- CIVIL APPEAL No. 621/1961
- Decided
- 11 October 1962
- Bench
- J.L. KAPUR, J.C. SHAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
SUPREME COURT REPORTS 563 petition is without force and is dismissed with costs. BY CoFRT :-In view of the majority opinion the \Vrit Petition is allowed with costs. STATE OFKERALA v. SHRI M. APPUKUTTY (]. L. KAPUR and J.C. SHAH, JJ.) Sale8 Tax-Escaped turno11er-[.'8ue of notice by lkputy (1), 17A (JA), 17 (3A). The Deputy Commercial Tax Officer imposed sales tax under the Madras General Sales Tax Act, 1939, on the respon· dent for the assessment year and the appeal taken against the assessment order was dismissed. Thereafter the Deputy Commissioner of Commercial Taxes
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