Appellant filed this appeal against the judgment of Madras High Court in which Court upheld the constitutional validity of Rule 8(5)
No Acts & Articles mentioned in this case
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4617 OF 2004
M/s Arul & Co. ...Appellant
Versus
State of Tamil Nadu & Anr. …Respondents
J U D G M E N T
Dr. ARIJIT PASAYAT, J.
1.Challenge in this appeal is to the judgment of a Division Bench of the
Madras High Court dismissing the writ petition filed by the appellant. The
High Court relied on the decision of a Division Bench of the High Court
against the assessee in writ petition No. 14768 of 2000 dated 11.12.2003.
For reasons indicated in Civil appeal No. 5134-35 of 2002 disposed of
today, we find there is no scope for interference with the levy of tax made.
However, the penalty imposed stands set aside because of what is stated in
the said appeals.
1
2.The appeal is accordingly disposed of.
……..…………………….………J.
(Dr. ARIJIT PASAYAT)
…………………………….……..J.
(LOKESHWAR SINGH PANTA)
New Delhi,
April 21, 2009
2
Legal Notes
Add a Note....