Supreme Court of India · 1961-04-07
MADAN LAL ARORA vs EXCISE & TAXATION OFFICER, AMRITSAR
- Citation / case number
- SC 1959/89
- Court
- Supreme Court of India
- Petitioner
- MADAN LAL ARORA
- Respondent
- EXCISE & TAXATION OFFICER, AMRITSAR
- Bench
- GAJENDRAGADKAR, P.B.,SARKAR, A.K.,WANCHOO, K.N.,GUPTA, K.C. DAS,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court interpreted the Punjab General Sales Tax Act, 1948, specifically Section 11, ruling that the three-year period for the assessing authority to make a best judgment assessment begins at the end of the quarter for which the return was filed. The Court held that the authority's power to assess is contingent upon the dealer's compliance with requests for evidence supporting their returns. The petitioner's challenge to the authority's right to assess was dismissed, affirming the statutory timeline for assessments.