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M/S Patel Brothers vs State Of Assam And Ors on 4 January, 2017

Having heard the learned counsel appearing for the parties and after taking into consideration the fact that if the time consumed in obtaining the certified copy of the impugned order is excluded, the revision petitions are very Page No.# 5/5 well within the period of limitation as these revision petitions are filed within 60 days. The Hon'ble Supreme Court in Patel Brothers (supra) has also specifically held that Section 4 and 12 of the Limitation Act, 1963 are applicable under the Assam Value Added Tax Act, 2003 while referring to Section 81 and 84 of the Assam Value Added Tax Act, 2003.
Supreme Court of India Cites 31 - Cited by 28 - A K Sikri - Full Document
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