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Supdt. Of Taxes, Dhubri & Ors vs Onkarmal Nathmal Trust Etc. Etc on 1 May, 1975

In the case of Supdt. of Taxes, 163 Dhubri & Ors. v. Onkarmal Nathmal Trust etc. etc. (1975) Suppl. SCR 365; this Court dealt with the question whether a notice under section 7(2) of the Assam Taxation (on goods carried by Road or Inland Waterways) Act, 1961 was valid. The prescribed period of limitation under the Act was two years from the expiry of the relevant period. There was a difference of opinion on this point. The majority view was that the State was guilty of laches even though the State was restrained by an order from taking any action under the Act. The State did not pray for modification of the order. The State followed the policy of inactivity. Therefore, the notice under section 7(2) issued in that case was held invalid.
Supreme Court of India Cites 30 - Cited by 69 - A N Ray - Full Document

Shree Chamundi Mopeds Ltd vs Church Or South India Trust Assn. Csi ... on 29 April, 1992

15. Mr. Nariman appearing on behalf of the Company drew our attention to the decision of this Court in the case of Shree Chamundi Mopeds Ltd. vs. Church of South India Trust Association CSI Cinod Secretariat, Madras; (1992) 3 SCC 3. A distinction was drawn between quashing an order and stay of operation of an order. It was explained in that judgment that quashing of an order resulted in restoration of the position as it stood on the date of passing of the order. The stay of the operation of the order, however, did not lead to such results.
Supreme Court of India Cites 25 - Cited by 635 - S C Agrawal - Full Document
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