Supreme Court · 1975 INSC 52 · Decided 27 February 1975
The Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur
- Court
- Supreme Court of India
- Citation
- 1975 INSC 52 · [1975] 3 S.C.R. 743
- Case number
- CIVIL APPEAL No. 1458/1970
- Decided
- 27 February 1975
- Bench
- Y.V. CHANDRACHUD, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 14(2), 14
Headnote
Interpretation of Statutes-Legislature wilfully omitting to i11corporate a11 analogou.t law in subsequent stature-Language plain a11J unambiguous-Courts if competent to supply the omissio11 by analogy or implicatio11. lliterpretation of Statutes-Lmv of . limitatio11-Speciil/ period of limitation-Provi.iion for extension upto specified time-limit 011 sufficient cau~e being shown-Time-limit, if could be extended on anology of s. 14(2) of Limitation Act. U.P. Sales Tax A.ct, 1948 and U.P. Sa/es-tilx Rules, Rule 68-Appe/late Authority and Judge (Revisions) under the Act,
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