Supreme Court of India
M/s. Nand Lal Raj Kishan v. Commissioner of Sales Tax, Delhi and Another
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What the Court ordered
We hold that there is Sales Tax, Delhi no merit in the petition which is accordingly dismissed & Another with costs.
Judgment, page 8
From the headnote
Sales Tax Act-Security demanded for payment of tax-V ali dity of-Bengal Finance (Sales Tax) (Delhi Amendment) Act, r956 (Act r7 of z956), s. 8A. The validity of s. SA of the Bengal Finance (Sales Tax (Delhi Amendment) Act, 1956, enabling the Commissioner of Sales Tax to demand security from dealers for payment of tax was challenged by the petitioners on the grounds that (i) the section gave undefined, unlimited and unrestricted power to the com1nissioner, (ii) no limit was fixed for the amount of security, and (iii) the section did not provide for any enquiry before the demand of security,
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