Supreme Court · 1975 INSC 114 · Decided 1 May 1975
SUPDT. of Taxes, Dhubri & Ors v. Onkarmal Nathmal Trust ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 114 · [1975] SUPP. 1 S.C.R. 365
- Case number
- CIVIL APPEAL No. 140/1973
- Decided
- 1 May 1975
- Bench
- A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Assam Taxation (on goods carried by Road or Inland Waterways) Act, 1961, sub-ss. (1) and (2) of s. 7, sub-s. (4) of s. 9 and s. 11-Notice on assessee to be served within two years for filing return-Court ordering stay of proceedings under tire Act-Notice of demand for return after expiry of under s. 7(2), if iflegal. Consequent upon the declaration of the invalidity of the Assam Taxation lon goods carried by Road or on Jnland Waterways) Act, 1954, by the Sup­ reme Court in Atiabari Tea Co. Ltd. v. The State of Assam and Ors. [19611 1 S.C.R. 806, on the ground that prior
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