Supreme Court · 1997 INSC 47 · Decided 21 January 1997
State of Orissa and ORS. v. MIS. Krishna Stores
- Court
- Supreme Court of India
- Citation
- 1997 INSC 47 · [1997] 1 S.C.R. 436
- Case number
- CIVIL APPEAL No. 643/1978
- Decided
- 21 January 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
ORISSA AND ORS. v. MIS. KRISHNA STORES JANUARY 21, 1997 B (AM. AHMADI, CJ. AND SUJATA V. MANOHAR, J.) Sales Tax: Orissa Sales Tax Act, 1947/0rissa Sales Tax Rules, 1947, Sections 23 C (4), 12 (4), 12 (8)/Rules 80, 49--Bar in Rule 80 in exercise of the suo moto power of revision by the to the assessee as he was served with a notice, appeared through his counsel and submitted written submission which was considered, before D passing the ordel'-Administrative LaW-Natural justice-Opportunity of hear­ ing. The respondent firm was assessed for the assessment year 1969-70 under
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