Supreme Court · 1967 INSC 105 · Decided 12 April 1967
State of Madras v. P. M. Batcha & Company
- Court
- Supreme Court of India
- Citation
- 1967 INSC 105 · [1967] 3 S.C.R. 617
- Case number
- CIVIL APPEAL No. 578/1966
- Decided
- 12 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Madras General Sales Tax Act, 1939, ss. S a11d 11; Madras General Sales fox Act, 1959, s. 32-'Nil' assessment made b,v Commercial Tax Officer 11nder s. 5 of 1939 Act-Order no1 communicated to 1Msessee­ Change of judic~ai view reRardin11 MXinR provi'iions-Power of Depury Commissioner of whtther had right to fil1 apptMI against 'Nil' assessment under s. 11 of 1939 Act-Effect of such right on powers of Dtputy Commissioner 11nder s. 32. The respondent firm carried on· business in hides and skins in Madras. For the assessment year 1953·54 they applied for
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)