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Galbaji And Ors. vs C.T.O. Sirohi And Anr. on 11 May, 1970 cites

Northern India Caterers Private Ltd., & ... vs State Of Punjab And Another on 4 April, 1967

In view of the observations of their Lordships of the Supreme Court in Northern India Caterers' case, AIR 1967 SC 1581 and the reasoning given by the Punjab and Haryana High Court, AIR 1969 Punj 98, which authority directly applies to the facts and circumstances of this case and the Bench decision of this Court in Bahadur Singh's case, ILR (1952) 2 Raj 551 = (AIR 1953 Raj 158), I am of the opinion that the power conferred under Sub-section (3) of Section 10 on the prescribed authority gives an unguided and absolute discretion which manifestly violates the guarantee of equality before the law as enshrined in Article 14 of the Constitution.
Supreme Court of India Cites 40 - Cited by 1938 - J M Shelat - Full Document

Kunnathat Thathunni Moopil Nair vs The State Of Kerala And Another(With ... on 9 December, 1960

Their Lordships further observed that the Act in that case proposed to impose a liability on land-holders to pay a tax which is not to be levied on a judicial basis, because (1) the procedure to be adopted does not require a notice to be given to the proposed assessee; (2) there is no procedure for rectification of mistakes committed by the Assessing Authority; (3) there is no procedure prescribed for obtaining the opinion of a superior Civil Court on questions of law, as is generally found in all taxing statutes, and (4) no duty is cast upon the Assessing Authority to act judicially in the matter of assessment proceedings; nor is there any right of appeal provided to such assessees as may feel aggrieved by the order of assessment. In these circumstances their Lordships held that the provision of imposing tax without the aforesaid safeguards was violative of Article 19(1)(f) of the Constitution.
Supreme Court of India Cites 22 - Cited by 425 - B P Sinha - Full Document
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