Supreme Court of India · 1979-05-01
STATE OF GUJARAT & ANR. ETC. ETC. vs PATEL RANJIBHAI DHANBHAI & ORS. ETC. ETC.
- Citation / case number
- SC 1972/60239
- Court
- Supreme Court of India
- Petitioner
- STATE OF GUJARAT & ANR. ETC. ETC.
- Respondent
- PATEL RANJIBHAI DHANBHAI & ORS. ETC. ETC.
- Bench
- CHANDRACHUD, Y.V. ((CJ),SARKARIA, RANJIT SINGH,UNTWALIA, N.L.,UNTWALIA, N.L.,VENKATARAMIAH, E.S.
Judgment text excerpt
The Supreme Court held that Section 33(6) of the Bombay Sales Tax Act, 1959, and Section 14(6) of the Bombay Sales Tax Act, 1953, do not violate Article 14 of the Constitution and are valid. The Court clarified that Section 33(6) applies specifically to unregistered dealers who evade tax, distinguishing it from Section 35(1) which applies to registered dealers. The appeals were allowed, affirming the validity of the provisions in question and rejecting the High Court's ruling that deemed them void.