Supreme Court of India
Commissioner of Sales-tax, U.P. v. Mangal Sen Shyam Lal
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 are of the opinion that the date of service of the order complained of, on the revision applicant, is the starting point ·of limitation within the contemplation of s.10(3-B) of the Act.
Judgment, page 9
From the headnote
U.P. Sales Tox Act, 1948-Sectlon 10(3) and 10(3- ) period of limitation for filing revision by the Commissioner. Interpretation of Statute-Whether scheme of the Act and rule can be taken into consideration in interpreting the Act-Whether provision of an Act can be construed on lhe analogy of another Act not pari materia. The respondent, a dealer, was assessed in July, 1948. In January, 1960, the SaJes Tax Officer wrote a letter to the Sales Tax Commissioner pointing out a mistake which had crept in the order of assessment. In April 1960, the Commissioner filed a Revision Application under s.
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