Supreme Court · 1997 INSC 351 · Decided 2 April 1997
The Assistant Commercial Tax Officer-Cum-Entertainment Tax Officer v. Shri Narasimhaiah and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 351 · [1997] 3 S.C.R. 513
- Case number
- CIVIL APPEAL No. 1780/1986
- Decided
- 2 April 1997
- Bench
- K. RAMASWAMY, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kamataka Entertainments Tax Act, 1958: Section 6-B (As inse1ted by Kamataka Act 14 of 1996). Kamataka Entertainment Tax Rules, 1959: Rule 29-F. Ente1tainment Ta:t~Escaped tumover---Power to reopen assessment and reassess the escaped tum over-Limitation pe1iod f 01~Notification No. A B c FD, 194 period of five years from the close of the period to which the assessment in question D relates-He'd power relates backward to five years from the date the Rule came into 1orce from November 30, 1976-171e authorities are empowered to reassess the escaped twnover for the pe1iod, five
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