Legal Issues on Imposition of Tax : Supreme Court Explains the Position

 Legal Issues on Imposition of Tax : Supreme Court Explains the Position

An important Judgment was passed by Hon'ble Supreme Court on 18 April 1955. 

The stages for imposition of tax was culled out in Chatturam Holiram Ltd. Vs. CIT reported in [1955] GCtR 3109 (SC) and the stages are mentioned as under :- 

“There is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable. Next, there is the assessment. Liability does not depend on assessment. That, ex hypothesi, has already been fixed. But assessment particularizes the exact sum which a person liable has to pay. Lastly, come the methods of recovery if the person taxed does not voluntarily pay”.

Kindly note that full text Judgments of Hon'ble Supreme Court can be downloaded absolutely free of cost (without any charges except internet data) from the official website at the link 

 https://main.sci.gov.in/judgments

Then entering the date of Judgment, for example, as 18 April 1955.

Written by 

Vishal

Delhi

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