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1979 (5) TMI 134 - SUPREME COURT
Whether any of the provisions in sections 33(6) and 35 of the Bombay Sales Tax Act, 1959 which are in pari materia with sections 14(6) and 15, respectively, of the Bombay Sales Tax Act, 1953 offend article 14 of the Constitution and, as such, are void?
Held that:- Appeal allowed. Section 33(6) of the 1959 Act and section 14(6) of the 1953 Act do not violate article 14 of the Constitution and are valid.