Supreme Court of India
Superintendent of Taxes, Tezpur and Ors. v. M/s. Bormahajan Tea Co. Ltd.
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From the headnote
onstitution of India Art. 136-The discretion of the Court at the final. hearing to decide whether the court would interfere taking the totality of tfle facts into consideration. Assani Taxation (On- Goods Carried by Road or on lnland Waterways) Act. 1961. Section 7, 9, 11, 20-The return filed beyond the period prescribed lvhether 11011 est.-Retiirn filed without payment of the tax due whether non est.-Whether Revenue can treat the return as invalid and thereafter contend before this Court that the return lvas valid. The respondent is an assessee under the Assam Taxation (On Goods Carried by
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