Commercial Tax Officer, Calcutta v. Mohan Lal Chowkhani
1987-04-24
G.L.OZA, RANGANATH MISRA
body1987
DigiLaw.ai
(1) THE question raised in this appeal is directly covered by a decision of this court in Shiv Dutt Rai Fateh Chand v. Union of India and the answer given in that case requires this appeal to be allowed and the action of the State government to be taken is valid. In the circumstances, for the reasons given in the reported decision, we allow the appeal, set aside the decision of the division bench and restore that of the learned Single Judge. There will be no order as to costs throughout.