Supreme Court of India · 2021-01-21
COMMERCIAL TAXES OFFICER vs M/S BHAGAT SINGH
- Citation / case number
- SC 2020/21399
- Court
- Supreme Court of India
- Petitioner
- COMMERCIAL TAXES OFFICER
- Respondent
- M/S BHAGAT SINGH
- Author
- Indira Banerjee
- Bench
- HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE INDIRA BANERJEE
Judgment text excerpt
The Supreme Court dismissed the Special Leave Petition challenging the Rajasthan High Court's decision which upheld the Rajasthan Tax Board's rejection of the petitioner's appeal against a tax assessment order. The court found that the assessment was valid under the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988, despite the delay in issuing summons. The ruling emphasized the importance of compliance with tax regulations and the authority of tax boards in such matters.