Supreme Court of India
Khemka & Co. v. State of Maharashtra
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the Sales Tax Officer was empowered to impose penalty provided in s. 16 ( 4) of the Bombay Sales Tax Act for non-payment of the tax payable under the Central Act within the prescribed time.
Judgment, page 23
From the headnote
Central Sales Tax Act 1956-S. 9(2)-Scope of Bombay Sales Tax Act-S. 16(4)-1/ penalty under tlie Central Act could be levied under s. 16(4) of tire Bombay Act. · Section 9(2) of the Central Sales-tax Act, 1956 provides that the authorities for the time being empowered to assess, re-assess. collect and enforce payment of nny tax under the general sales-tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any p~nalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.