Salonah Tea Co. Ltd. & Ors. vs Superintendent Of Taxes & Ors

Authority: Supreme Court Date: 1987-12-18 Acts: Assam Taxation (on Goods carried by Roads or Inland Waterways) Act, 1954; Assam Taxation (on Goods carried by Roads or Inland Waterways) Act, 1961; Constitution of India; Indian Contract Act, 1872 Citation: (1988) 67 CTR (ALLIED LAWS) (SC) 45 : (1988) 173 ITR 42 (SC) Justices: Sabyasachi Mukharji & S. Ranganathan, JJ. Appeal No: Civil Appeals Nos. 3023 to 3029 of 1979
Whether in a writ petition under Article 226 of the Constitution, the Court should direct refund of taxes collected without authority of law as a consequential relief after striking down an assessment order --- Held Yes, where there is no avoidable laches, abandonment of claim, or prejudice to the respondent.

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