Supreme Court of India
Homely Industries v. The Sales Tax Officer, Sector V, Kanpur
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result the judgments of the High Court are affirmed but the B orders with regard to the recovery proceedings, which are invalid, are set aside.
Judgment, page 7
From the headnote
U.P. Sales Tax Act-Secs. 1C(3)-8(1)(2)-Liability of heirs and legal representatives of a deceased assessee-Whether service of a notice condition precedent, to recovery proceedings. Rashidul Hasan was a dealer registered under the U.P. Sales Tax Act. During the lifetime of Rashidul Hasan, the Sales Tax Officer sept a notice to him asking him to appear and to produce all ~ooks of account, c~sh mem?s, bills, receipts, bank pass books, statement of income and expenditure which he may desire to produce.…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.