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1971 (7) TMI 53 - SUPREME COURTWhether no notice of demand can be issued until the Tax Officer makes such an order quantifying the amount of tax? Held that:- As in the two appeals, i.e., C.As. Nos. 1449 and 1453 of 1967 in which returns had been filed the Tax Officer was not bound to make any order quantifying the amount of tax before issuing the notice of demand. The amount sought to be realised was quantified in the returns themselves, vide Form IV read with rule 4(2)(c) of the M. P. Motor Vehicles (Taxation of Passengers) Rules. It has not been shown that any penalty was sought to be imposed in those two cases. The order of the High Court, therefore, in these appeals cannot be sustained and is hereby set aside and the writ petitions are ordered to be dismissed. Appeals allowed.
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