Supreme Court · 1971 INSC 174 · Decided 30 July 1971
Tax Officer-Cum-Regional Transport Officer & ORS. v. Durg Transport Company (PVT.) LTD. Durg
- Court
- Supreme Court of India
- Citation
- 1971 INSC 174 · [1971] SUPP. 1 S.C.R. 988
- Case number
- CIVIL APPEAL No. 2289/1968
- Decided
- 30 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
TRANSPORT OFFICER B c D & ORS. v. DURG TRANSPORT COMPANY (PVT.) LTD. DURG July 30, 1971 (K. S. HEGDE AND A. N: GROVER, JJ.) Madhya Pradesh Motor Vehicles (Taxation of Passe11gers) Act. 1959. ss. 6, 7 and 8-A.sses.ree not filing return-Proceedings under s. 7 have to be taken no return as required by s. 5 nor niakes the required deposit under s. 6 the assessec escapes assessment and proceedings under s. 7 will have to be taken within the period of ono. year mentioned in s. 8. [99IAJ When the liability to tax is evaded by one method or the other there is au escaped
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