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ROHIT TYPING CENTER (RTC) CHAKIYA RAJROOPUR PRAYAGRAJ U.P Allahabad High Court RO,ARO, 500 word english contact: 8299289045

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Supreme Court of India
Murarilal Mahabir Prasad & Ors vs Shri B. R. Vad & Ors on 5 September, 1975
Equivalent citations: 1976 AIR 313, 1976 SCR (1) 689
Author: Y Chandrachud
Bench: Chandrachud, Y.V.
 1976 AIR  313          1976 SCR  (1) 689
 F        1977 SC1360     (2)
     Bombay Sales  Tax Act,  1953, Sections  2(6),  5  11(5)
11(3), 15,  15A, 24,  26(3)(i), 26(3) (ii) and 35 and Bombay
Sales Tax  Act, 1959,  Sections 2(11), 2(19), 19(3), 35, 35A
and 62    and Bombay General Clauses Act. 1904, section 3(35)-
Assessment and re-assessment to sales tax of pre-dissolution
turnover of the dissolved firm-Assessment and re-assessment,
if without jurisdiction. CIVIL APPELLATE JURISDICTION Civil Appeal No. 1802 of 1970.
Appeal by Special Leave from the Judgment and order dated the 8th December, 1969, of the Bomhay High Court in Misc. Petition No. 564 of 1965.
S. T. Desai, H. K. Shah, A. C. Meneses and Mahendra H. Gani & K. J. John for the Appellants.
M. C. Bhandare, Vazir Singh and M. N. Shroff for Respondents.
The Judgment of Y. V. CHANDRACHUD and R S. SARKARIA, JJ was delivered by CHANDRACHUD J. A. C. GUPTA, J gave a dissenting Opinion.
CHANDRACHUD, J. The question which arises for decision in this appeal is whether under the Bombay Sales Tax Act, 1953 and the Bombay Sales Tax Act, 1959 a dissolved firm can be assessed or reassessed to sales-tax in respect of its pre-dissolution turnover.
By the revised assessment order, respondent 1 held that for the period 1-4-1957 to 31-1-1958, the turnover of suppressed sales which had escaped assessment was Rs. 41,47,090. He assessed on this turnover an additional tax of Rs. 1,95,582.47. Respondent 1 found that for subsequent periods also a large part of the turnover was suppressed by the firm. On that footing, he assessed the sales tax for the period 1-4-1958 to 31-3-1961, breaking up the period in fore assessments. By the demand notices, the firm was called upon to pay a total tax of Rs. 6,70,969.96, inclusive of the sales tax quantified in the revised assessment. The notices apprised the firm of its liability to pay penalty if the tax was not paid within the stated period.
The assessment for the period 1-4-1957 to 31-12-1959 was made under the Act of 1953. The tax due for this period comes to Rs. 5,63,900 and odd. The assessment for the period 1-1-1960 to 31-3-1961 was made under the Act of 1959 The tax due for this period comes to Rs. 92,300 and odd. The firm has filed appeals against the aforesaid orders, which are pending before the Assistant Commissioner, Sales Tax, Bombay. In view or those appeals the recovery proceedings were stayed by the appellate authority.
 The Madhya Pradesh High Court had relied upon section 17 of the C.P. and Berar Sales Tax Act, corresponding to section 16(b) of the East Punjab Act, to (1) [1967] 19 S.T.C. 381. (2) [1968] 21 S.T.C 263.
(3) [1958] 9 S.T.C. 571. Rohit typing center//???

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