Supreme Court · 1967 INSC 50 · Decided 28 February 1967
State of Punjab & ORS. v. M/S. Tara Chand Lajpat Rai
- Court
- Supreme Court of India
- Citation
- 1967 INSC 50 · [1967] 3 S.C.R. 10
- Case number
- CIVIL APPEAL No. 1080/1965
- Decided
- 28 February 1967
- Bench
- J.M. SHELAT, G.K. MITTER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
& ORS. v. M/S. TARA CHAND LAJPAT RAI February 28, 1967 [J.M. SHELAT AND G. K. MITTER, 1J.J Punjab General Sales Tax Act (46 of 1948), s. 11(2) and (4)-Re· turn by assessee-Noti•e under s. 11(2) within the prescribed perlod­ Complianc• wirh notice by assessee-Order by quarterly returns of its turnover as required by the Rules under the Punjab Gene· ral Sales Tax Act, 1948. The Assessing Authority was not satisfied with the returns and issued a notice, und~r s. 11 ( 2) of the Act asking the firm to praduce evidence to establish that the returns
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)