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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
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[1/20, 19:33] sekarreporter1: Kerala govt moving SC against CAA: No explanation can satisfy me, says Governor after meeting with Chief Secretary: https://www.thehindu.com/news/national/kerala/no-explanation-can-satisfy-me-arif-mohammad-khan/article30608037.ece [1/20, 19:33] sekarreporter1: 👍
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