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S.P. Seth Vs. Padam Goel and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax;Constitution
CourtSupreme Court of India
Decided On
Case NumberWrit Petition No. 8458 of 1981
Judge
Reported inAIR1983SC1328; 1983(2)SCALE476; (1983)4SCC290; 1984(16)LC198(SC)
ActsConstitution of India - Article 32; Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 - Sections 279(1)
AppellantS.P. Seth
RespondentPadam Goel and ors.
Excerpt:
.....the guidelines and the policy are understood otherwise the entire protection given to the commander (select list) in order to maintain inter-se seniority in the naval list would get disturbed. - zamindari abolition & land reforms act, 1950 providing for the arrest and detention of a defaulter in the course of recovery of arrears of sales tax as arrears of land revenue must fail insofar as that question is concerned in view of the judgment of this court in ram narayan agarwal etc......(1) of section 279 of the u.p. zamindari abolition & land reforms act, 1950 providing for the arrest and detention of a defaulter in the course of recovery of arrears of sales tax as arrears of land revenue must fail insofar as that question is concerned in view of the judgment of this court in ram narayan agarwal etc. v. state of uttar pradesh and ors. dated on august 23, 1983 upholding the constitutional validity of that provision. the authorities may now take recourse to the provisions of sub-section (1) of section 279 of the act and shall follow the procedure as indicated in the judgment if they propose to recover the amount due by coercive process of arrest and detention of the defaulter in this case. all other questions including the validity of the notice of demand are left.....
Judgment:
ORDER

1. This petition under Article 32 of the Constitution challenging the constitutional validity of Sub-section (1) of Section 279 of the U.P. Zamindari Abolition & Land Reforms Act, 1950 providing for the arrest and detention of a defaulter in the course of recovery of arrears of sales tax as arrears of land revenue must fail insofar as that question is concerned in view of the judgment of this Court in Ram Narayan Agarwal etc. v. State of Uttar Pradesh and Ors. dated on August 23, 1983 upholding the constitutional validity of that provision. The authorities may now take recourse to the provisions of Sub-section (1) of Section 279 of the Act and shall follow the procedure as indicated in the judgment if they propose to recover the amount due by coercive process of arrest and detention of the defaulter in this case. All other questions including the validity of the notice of demand are left open. The petitioner is at liberty to have recourse to appropriate remedies.


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