Supreme Court · 2022 INSC 976 · Decided 19 September 2022
The Commissioner, Trade Tax, U.P. v. M/S Radico Khetan LTD
- Court
- Supreme Court of India
- Citation
- 2022 INSC 976 · [2022] 12 S.C.R. 797
- Case number
- CIVIL APPEAL No. 6396/2009
- Decided
- 19 September 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Trade Tax Act, 1948 - s.34 - When applicable - Held: s.34 shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings under the Act with the intention of defrauding other dues - As per proviso to s.34, nothing in s.34 shall impair the rights of a transferee in good faith and for consideration - In the present case, the transfer of goods, plant, and machinery (may be treated as immovable property) in favour of the respondent-purchaser took place on
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)