Supreme Court of India · 1967-08-09
THE COMMISSIONER OF COMMERCIAL TAXES AND A OTHERS ETC. vs R. S. JHAVER AND OTHERS ETC.
- Citation / case number
- SC 1967/118
- Court
- Supreme Court of India
- Petitioner
- THE COMMISSIONER OF COMMERCIAL TAXES AND A OTHERS ETC.
- Respondent
- R. S. JHAVER AND OTHERS ETC.
- Author
- WANCHOO, K.N. (),BACHAWAT, R.S.,RAMASWAMI, V.,MITTER, G.K.,HEGDE, K.S.
- Bench
- WANCHOO, K.N. (CJ),BACHAWAT, R.S.,RAMASWAMI, V.,MITTER, G.K.,HEGDE, K.S.
Judgment text excerpt
The Supreme Court upheld the High Court's decision that Section 41 of the Madras General Sales Tax Act, 1959, did not authorize search and seizure of goods, as it only permitted inspection. The Court found that subsections (3) and (4) of Section 41 imposed unreasonable restrictions, violating Article 19(1)(f) and (g) of the Constitution. Consequently, the Court dismissed the appeal and ordered the return of all seized goods, declaring subsection (4) invalid as it conflicted with the Act's scheme.