State Of Haryana vs M/S.Maruti Udyog Ltd. & Ors

The Supreme Court interpreted the phrase 'unable to pay the whole of the amount of tax assessed' in the proviso to Sub-section (5) of Section 39 of the Haryana General Sales Tax Act, 1973, determining that the term 'unable' encompasses a broader scope than merely the financial position of the assessee. The Court held that the inability to pay could also consider other relevant factors, thus allowing for a more comprehensive understanding of the term in tax assessments. The appeal was allowed in favor of the appellant, M/s. Maruti Udyog Limited, clarifying the interpretation of the statute.