Supreme Court · 1971 INSC 234 · Decided 2 September 1971
State of Madras v. Lateef Hamid & CO.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 234 · [1972] 1 S.C.R. 577
- Case number
- CIVIL APPEAL No. 2186/1968
- Decided
- 2 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
577 Madras General Sales Tax Act 1 of 1959 s. 31-Sect'ion conferring power on ~4ppeilate Assistant Commissioner to enhance assessnzent­ Power to enhance assessrnent under Madras General Sales Tax Act, 1939 exercisable by Co1nmercial Tax Officer-Appellate Assistant Commissioner hearing appeal year 1958~59 which lVas governed by 1939 Act-Whether any right or privilege of assessee under 1939 Act affected if polver of enhancement exercised by Appellate Assistant Conz­ missioner under s. 31 of 1959 Act. The appellant was a dealer in hides and skins at Madras. Up to March 31,
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