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1 - 7 of 7 (0.21 seconds)Section 101 in The Maharashtra Co-Operative Societies Act, 1960 [Entire Act]
Section 91 in The Maharashtra Co-Operative Societies Act, 1960 [Entire Act]
Lakshmi Rattan Engineering Works Ltd vs Asstt. Commr. Sales Tax, Kanpur & Anr on 12 September, 1967
13. Mr. Lalit submitted that in the case of Lakshmi
Rattan Engineering Works Ltd. vs.
Assistant Commissioner Sales Tax, Kanpur,
[(1968) 1 SCR 565] this Court was called upon
to consider the expression `entertain' in the
proviso to Section 9 of the U.P. Sales Tax Act,
1948, dealing with appeals and it was held by a
three-Judge Bench that the expression
`entertain' meant the first occasion on which
the Court took up the matter for consideration.
But where an appeal was automatically admitted
under the Rules the first occasion for the
Court to take up the appeal would be when the
appeal came up for hearing. It was also held
that before the appeal could be taken up for
hearing, it would have to be proved to the
satisfaction of the officer concerned that the
tax had been paid and in time.
Section 149 in The Maharashtra Co-Operative Societies Act, 1960 [Entire Act]
State Of Haryana vs M/S.Maruti Udyog Ltd. & Ors on 7 September, 2000
14. Mr. Lalit submitted that a similar view had
been expressed by this Court in State of
Haryana vs. Maruti Udyog Limited [(2000) 7
11
SCC 348] where Section 39 of the Haryana
General Sales Tax Act, 1973, was in question
and where similar provisions were included and
it was held that the word `entertain' would
mean when the case is taken up by the Court for
the first time, or, in other words, when
satisfactory proof had been made available that
the tax in question had been deposited.
Income Tax Rules, 1962
1