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M/S. Sainik Motors, Jodhpur And Others vs The State Of Rajasthan on 28 March, 1961

22. It is lastly contended by the learned Government Pleader that because the taxes were compounded under Section 4 of the Act, they cannot be recovered. I am unable to assent to this proposition. The compounding of taxes under Section 4 of the Act is obviously intended for the convenience of all parties by obviating the need to submit the monthly returns and for the meticulous examination of the same. The character of the money paid by way of composition is still the same. A money paid by way of composition does not shed its character as a tax (Vide the observations of the Supreme Court in Sainik Motors, Jodhpur v. State of Rajasthan, ).
Supreme Court of India Cites 18 - Cited by 124 - M Hidayatullah - Full Document
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