Supreme Court of India
Commercial Tax Officer and Ors. v. Swastik Roadways and Anr.
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 impugned Sections 57 and 58 of the M.P. Commercial Tax Act, 1994 have been enacted by the State legislature under the powers incidental to the power to levy tax on sale and purchase of goods B under Entry 54, List II of the Seventh Schedule of the Constitution of India.
Judgment, page 18
From the headnote
MP. Commercial Tax Act, 1994: Sections 57, 58 and 59. Furnishing of information-By Cleanng and Forwarding( & ) agents & agents required to furnish particulars in respect of goods transported by them-Jn case of contravention Act provides imposition of penalty on the & agents to three times the amount of tax evaded by the dealer Constitutionality of-Held: The power to levy tax includes all incidental powers to prevent evasion of such tax- & agents had proximate connection with sale and purchase of goods--The power to levy penalty is meant to check tax evasion-Hence, provisions of Ss. 57, 58
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