Supreme Court of India
Supdt. of Taxes, Dhubri & Ors v. Onkarmal Nathmal Trust Etc. Etc.
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5 Supreme Court benches have cited this judgment.
From the headnote
Assam Taxation (on goods carried by Road or Inland Waterways) Act, 1961, sub-ss. (1) and (2) of s. 7, sub-s. (4) of s. 9 and s. 11-Notice on assessee to be served within two years for filing return-Court ordering stay of proceedings under tire Act-Notice of demand for return after expiry of two years period-Notice under s. 7(2), if iflegal. Consequent upon the declaration of the invalidity of the Assam Taxation lon goods carried by Road or on Jnland Waterways) Act, 1954, by the Sup reme Court in Atiabari Tea Co. Ltd. v. The State of Assam and Ors. [19611 1 S. .R. 806, on the ground that
Authorities it was built on
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
- 1994 Bombay Metropolitan Region Development Authority, Bombay v. Gokak Patel Volkart Ltd. and Ors.
- 1987 Salonah Tea Company v. Superintendent of Taxes Nowgong & Ors. Etc.
- 1978 Superintendent of Taxes, Tezpur and Ors. v. M/s. Bormahajan Tea Co. Ltd.
Of those, 1 referred to · 4 mentioned
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