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K selvaraj advt mhcv*02.04.’21, LAW NOTES:* *“The ambit of taxing power”* The following powers flow from the power to impose a tax, an ancillary power. i. To provide for refund of a tax illegally or improperly collected and impose restriction upon the right to claim such refund. [AIR 1962 SC 1320] Burmah construction company Vs. State of Orrisa. ii. To provide for the prevention of evasion of the tax imposed [AIR 1962 SC 123] Balaji Vs. I.T.O. iii. To levy a penalty for the proper enforcement of the taxing statute. [(1977) 4 SCC 98] Joshi R.S. Vs. Ajit Mills Limited
by Sekar Reporter · Published April 2, 2021
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Case No.:* (link unavailable) 620 of 2018 – *Judge:* HONOURABLE MR JUSTICE D. BHARATHA CHAKRAVARTHY – *Parties:* – Appellant: M/s. Seshasayee Paper & Boards Ltd., represented by its Vice President (Marketing) – Respondent: M/s. 3H Classics, represented by its Authorised Signatory, C.H. Subba Rao – *Date of Order:* 26.11.2025 – *Counsel:* – For Appellant: Mr. V. Perumal – For Respondent: Mr. A. Natarajan, Senior Counsel, for Ms. Madhumathi – *Court Observation:* The court dismissed the appeal filed by M/s. Seshasayee Paper & Boards Ltd., challenging the judgment of the XIX Additional Sessions Court, Chennai, which overturned the conviction and sentence given by the Trial Court in a cheque dishonour case.
by Sekar Reporter · Published December 5, 2025