Supreme Court · 1962 INSC 156 · Decided 19 April 1962
The Collector of Customs, Madras v. K. Ganga Setty
- Court
- Supreme Court of India
- Citation
- 1962 INSC 156 · [1963] 2 S.C.R. 277
- Case number
- CIVIL APPEAL No. 568/1960
- Decided
- 19 April 1962
- Bench
- T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Specific Relief Act
Headnote
SUPREME COURT REPORTS 277 declared. The Act does not contemplate an enquiry whether the dividend is properly paid credited or distributed before liability to pay· Tax attaches , thereto. The answer to the second contention for reasons already set out by us must be in the negai;ive. The SINHA, 0. J .• P. B. GAJENDRAGADKAR, K. N. WANCHOO, N . .RAJAGOPALA AYYANGAR and ' T. L. VENKATARAMA AIYAR, JJ.) High, Oourt--Decision of Otl8toms A.utlwritits-Oonatruc­ tion of entiries in tariff Schedt1k-Jt1risdiction to interfere­ "Feed oats" u,sed horse feed-Whether
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