Supreme Court · 2021 INSC 36 · Decided 21 January 2021
Taxes Officer, Circle-B, Bharatpur v. M/S Bhagat Singh
- Court
- Supreme Court of India
- Citation
- 2021 INSC 36 · [2021] 1 S.C.R. 488
- Case number
- SPECIAL LEAVE PETITION (CRIMINAL) No. 15870/2020
- Decided
- 21 January 2021
- Bench
- INDIRA BANERJEE, SANJIV KHANNA (2-judge bench)
- Case type
- Criminal
Headnote
Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 - Respondent purchased a truck/trailer on 26.12.2009 - On 11.07.2012, the respondent received a summon under 1988 Act - The respondent failed to the Assistant Commissioner Commercial Taxes Department levied a total demand of Rs.3,00,376/-, which included tax, penalty and interest - Aggrieved, the respondent filed an appeal before the Appellate Authority and contended that the Assessment order was barred by limitation, the
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