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1967 (9) TMI 134 - SC - VAT and Sales TaxWhether the provisions of sub-section (3) of section 11A of the C. P. and Berar Sales Tax Act, 1947 contravene Article 14 of the Constitution in so far as they affect proceedings under sub-section (2) of section 11 of the Act? Held that:- Appeal dismissed. From a plain reading of section 11(2) independently of section 11A(3). Neither section 11(2) nor section 11A(3) is violative of Article 14. A notice under section 11(2) is issued in a pending proceeding, whereas a notice under section 11A(1) initiates a new proceeding. There is a reasonable basis for classification and differential treatment of the notices under sections 11(2) and 11A(1) for the purposes of limitation.
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