Supreme Court · 2016 INSC 243 · Decided 4 March 2016
State of Punjab & ORS. v. M/S. Shreyans Indus LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 243 · [2016] 1 S.C.R. 896
- Case number
- CIVIL APPEAL No. 2506/2016
- Decided
- 4 March 2016
- Bench
- T.S. THAKUR, A.K. SIKRI, R. BANUMATHI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F [2016] I S.C.R. 896 STATE OF PUNJAB & ORS. v. M/S. SHREYANS INDUS LTD. ETC. (Civil Appeal Nos. 2506-25 I I of2016) MARCH 04, 20 I 6 [T.S. THAKUR, CJI., A.K. SIKRI AND R. BANUMATHI, JJ.) Punjab General Sales Tax Act, 19./8: ss. 11 (3), 11 (8) - Power of Commissioner to extend time limit for is debarred from exercising his powers u/sub-section (1 OJ of s.11. Dismissing the appeals, the Court HELD: 1. A mere reading of Section 11 would reflect that wherever return is filed by the assessee, assessment is to be made within a period of three years from the last date prescribed
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