Supreme Court · 2010 INSC 125 · Decided 26 February 2010
State of Uttar Pradesh & ORS. v. M/S. Vam Organic Chemicals Limited
- Court
- Supreme Court of India
- Citation
- 2010 INSC 125 · [2010] 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1929/2004
- Decided
- 26 February 2010
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
U.P. Trade Tax Act, 1948: A B ss. 4-8(2) and (4)(ii) proviso - Amendment of c Recognition Certificate - Effective date - Writ petitions challenging show-cause notices issued to assessees for deletion of high speed diesel oil (HSD) from Recognition Certificates, allowed by High Court - HELD: High the nature of the power of Assessing D Authority u/s 4-B(4)(ii), intervened at the show cause notice stage -Assessing Authority is vested with discretionary power to amend Recognition Certificate for which it has to give the assessee a reasonable opportunity of being heard - It is for this
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)