Supreme Court · 1978 INSC 8 · Decided 17 January 1978
Superintendent of Taxes, Tezpur and ORS. v. M/S. Bormahajan Tea CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 8 · [1978] 2 S.C.R. 573
- Case number
- CIVIL APPEAL No. 602/1974
- Decided
- 17 January 1978
- Bench
- N.L. UNTWALIA, P.S. KAILASAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
(;onstitution of India Art. 136-The discretion of the Court at the final. hearing to decide whether the court would interfere taking the totality of tfle facts into consideration. Assani Taxation (On- Goods Carried by Road or on lnland Waterways) A B Act. 1961. Section 7, 9, 11, 20-The return filed without payment of the tax due whether non est.-Whether Revenue can treat the return as invalid and thereafter contend before this Court that the return lvas valid. The respondent is an assessee under the Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act, 1961.
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