Supreme Court of India
Homely Industries v. The Sales Tax Officer, Sector V, Kanpur
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
In the result the judgments of the High Court are affirmed but the B orders with regard to the recovery proceedings, which are invalid, are set aside.
Judgment, page 7
From the headnote
U.P. Sales Tax Act-Secs. 1C(3)-8(1)(2)-Liability of heirs and legal representatives of a deceased assessee-Whether service of a notice condition precedent, to recovery proceedings. Rashidul Hasan was a dealer registered under the U.P. Sales Tax Act. During the lifetime of Rashidul Hasan, the Sales Tax Officer sept a notice to him asking him to appear and to produce all ~ooks of account, c~sh mem?s, bills, receipts, bank pass books, statement of income and expenditure which he may desire to produce. He died in December, 1968 leaving behind three adult sons. At the time of his death assessment
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