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1960 (12) TMI 72 - SUPREME COURT
Whether in view of the composition of tax liability under section 39, the order imposing penalty under sub-section (4) of section 21 could not be passed?
Held that:- Appeal dismissed. It is unnecessary to consider this question. Tribunal was right in holding that the Sales Tax Officer had no jurisdiction to forfeit the amount of general tax collected by the respondents.