Supreme Court of India
The Commercial Tax Officer and Ors. v. M/s. Biswanath Jhunjhunwala and Anr.
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4 Supreme Court benches have cited this judgment.
From the headnote
SALES TAX: Bengal Finance (Sales Tax) Act 1941 and Bengal Sales Tax Rules 1941, Rule 80(5)(ii) as amended-Amendment in 1974, made effective from November j; 1991, enabling Revenue to reopen assessments made more than six years previously-Whether amendment prospective and applied only to assessments made after November 1, 1971--Held, no; on a plain meaning, amendment enabled reopening of assessments having become final six years previousl~-lnterpretation of Statutes. The assessment of first respondent, a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 for the assessment year
Authorities it was built on
Where later benches applied it
- 2015 Commercial Motors Ltd. v. Commissioner of Trade Tax U.P., Lucknow & Others
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2021 Lalit Kumar Jain v. Union of India & Ors.
- 2010 United Bank of India v. Satyawati Tondon and Others
Of those, 1 relied on · 1 referred to · 2 mentioned
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