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1 - 7 of 7 (0.72 seconds)Section 17 in The Rajasthan Agricultural Produce Markets Act, 1961 [Entire Act]
India Carbon Ltd., Etc vs The State Of Assam on 16 July, 1997
6. This Court in India Carbon Limited & Ors. vs. State of Assam (1997 (6) SCC 479) has held, after analysing the Constitution Bench judgment in J.K. Synthetic vs. CTO (1994 (4) SCC 276), that interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf. There being no substantive provision in the Act for the levy of interest on arrears of tax that applied to purchases of sugarcane made subsequent to the date of commencement of the Amending Act, no interest thereon could be so levied, based on the application of the said Rule 45 or otherwise.
The Amending Act, 1897
Article 14 in Constitution of India [Constitution]
Section 21 in The Rajasthan Agricultural Produce Markets Act, 1961 [Entire Act]
Section 37 in The Rajasthan Agricultural Produce Markets Act, 1961 [Entire Act]
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