Supreme Court · 1971 INSC 260 · Decided 22 September 1971
State of Madhya Pradesh & ORS. v. Shyama Charan Shukla
- Court
- Supreme Court of India
- Citation
- 1971 INSC 260 · [1972] 1 S.C.R. 861
- Case number
- CIVIL APPEAL No. 2272/1968
- Decided
- 22 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
861 States Reorganisation ·Act, 1956, ss. 78, 91-"'Arrears", meaning­ Amount due by way of tax need not be quantified. The respondent was, assessed to sales tax under the Madhya Pradesh General Sales Tax Act, 1958, for the period October I, 1953 to December 26, 1958 in respect districts in the erstwhile State of Madhya Pradesh which were· transferred to the State of Maharashtra on Isl November 1956 under the States Reorganisation Act, 1956. The respondent challenged the order of assessment on the ground, among others, that by virtue of s. 78 of the States
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