Supreme Court · 2008 INSC 1312 · Decided 18 November 2008
The Director of Entry Tax & ORS. v. Sunrise Timber Company
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1312 · [2008] 16 S.C.R. 151
- Case number
- CIVIL APPEAL No. 6992/2008
- Decided
- 18 November 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Taxes on Entry of Goods into the Calcutta Metropolitan c Area Act, 1972 - Entry tax - Collection of by Revenue - Also seizure of documents of assessee - Assessee approaching Tribunal seeking refund of the tax and release of the seized documents - Tribunal holding that and seizure of documents was without sanction - Writ petition by Revenue summarily dismissed by High Court - D ,.. -+ On appeal, held: Summary dismissal of the petition by High Court is not correct - Matter remitted to High Court. Respondent-assessee filed an application uls 8 of West Bengal
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)