Haji A. Abdul Rashid vs The Special Tahsildar (L.A.General) on 14 February, 2008
This view of the
High Court has been accepted as correct by this Court in
Lakshmiratan Engineering Works Ltd. v. Asst Commr., Sales Tax,
Kanpur, [1968]1SCR505 . We are bound by that decision and as
such we are unable to accept the contention of the appellant that
Clause (b) of the proviso did not apply to the present proceedings".