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CIVIL APPEAL NO. 916 OF 2022
(@ SLP (C) NO. 29119 OF 2019)
Neetu Sachdeva
Date: 2023.04.06
16:50:13 IST
Reason:
AND
JUDGMENT
M.R. SHAH, J.
(c) assessment or
reassessment, if any, has
been made,
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‘17. In Gursahai
Saigal [(1963) 48 ITR 1
(SC)] the question which
fell for consideration
before this Court was
construction of the
machinery provisions
vis-à-vis the charging
provisions. The
Schedule appended to
the Motor Vehicles Act
is not machinery
provision. It is a part of
the charging provision.
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………………………………….J.
[M.R. SHAH]