Supreme Court of India
Pradip Nanjee Gala v. Sales Tax Officer & Ors.
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 considered opinion that the High Court has rightly examined B the issues before it and the judgment and order passed by it does not suffer from any error, whatsoever, and thus, the civil appeal being devoid of any merit requires to be dismissed.
Judgment, page 12
From the headnote
Bombay Sales Tax Act, 1959- ss.18 and 45 rlw rr. 43A, 44 and 44A of Bombay Sales Tax Rules, 1959 - Assessment of assessee-firm - Claim of the appellant (one of the partners of the assessee-firm) that his offer for settling his individual liability as a partner was accepted by the Minister of the State and accordingly he paid his individual dues - Therefore, he was not liable to pay the dues of the assessee-firm - Writ petition of the appellant dismissed by High Court - On appeal, held: There is no provision under the Act or the Rules empowering the State Government or the Commissioner to
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