Substantive Law - The Legal Chamber

The Supreme Court held that Section 21 of the Assam General Sales Tax Act, 1993, which permits a four-year extension for assessment with the Commissioner's sanction, applies only where no assessment was ever made within the original limitation period. It cannot be invoked to resurrect an assessment that was already completed and subsequently declared time-barred under Section 19. The Court emphasized a strict interpretation of fiscal statutes, ruling that the revenue cannot tax a subject by inference if the case falls outside the provision's four corners. Facts Of The Case: The case involved M/s. Shiv Steel challenging reassessment orders for the financial years 2003-2004, 2004-2005, and 2005-2006 under the Assam General Sales Tax Act, 1993. The initial assessments for these years were c...

This Supreme Court judgment clarifies that non-compliance with the affidavit requirement under Section 83(1)(c) of the Representation of the People Act, 1951, is not automatically fatal. Following the precedent in G.M. Siddeshwar, the Supreme Court held that 'substantial compliance' with Form 25 suffices, and defects are generally curable. The matter was remanded to the High Court to determine if the affidavit in question substantially complied with the statutory requirements and whether the defects could be rectified. Facts Of The Case: The case arose from the General Elections to the Odisha Legislative Assembly for the 07-Jharsuguda Constituency, held in 2024. The appellant, Tankadhar Tripathy, was declared the elected candidate, winning by a margin of 1,333 votes. The respondent, Dipa...

Tag: Substantive Law

Supreme Court Rules: Time-Barred Tax Assessments Cannot Be Revived

Supreme Court’s Ruling on Curing Defects in Petition Affidavits :Simplifying Election Laws