K.T.THOMAS, R.P.SETHI
State Of Haryana – Appellant
Versus
Maruti Udyog LTD. – Respondent
JUDGMENT
Sethi, J.-Leave granted.
2. What is the ambit and scope of the words "unable to pay the whole of the amount of tax assessed" used in proviso to sub-section (5) of Section 39 of the Haryana General Sales Tax Act, 1973, is the question of law requiring our interpretation in this appeal by special leave. It is contended on behalf of the appellant that the inability mentioned in the proviso refers to the financial position of the assessee, whereas the respondents contend that the words "unable" used in the Section is of wider amplitude being not restricted to only financial position of the assess.
3. In order to determine the rival contention it is necessary to have a resume of the facts leading to the filing of the present appeal. The respondent, M/s. Maruti Udyog Limited a public limited company (hereinafter referred to as "the Company"), having its factory at Gurgaon in the State of Haryana is engaged in the business of manufacture and sale of various types of cars, namely, Maruti 800, Omni and Esteem, etc. along with their spare parts. The Company is a registered dealer under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the "Act") and the Central Sales
Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. & Ors.
None identified. No snippets contain keywords or phrases indicating that any cited case (primarily State of Haryana v. Maruti Udyog Ltd., (2000) 7 SCC 348 or equivalent citations) has been overruled, reversed, abrogated, criticized, questioned, or treated as bad law. All references are neutral to positive.
All remaining entries (Deputy Controller Of Stores VS State Of Haryana - 2000 0 Supreme(P&H) 1444, Bano Jahan Begum VS District Judge Jaipur City, Jaipur - 2002 0 Supreme(Raj) 1912, Deepak Carrier VS State Of Haryana - 2003 0 Supreme(P&H) 788, Dharmpal Satyapal Ltd. VS Union of India - 2004 0 Supreme(Gau) 352, [Janki Das Lachchmi Narain
VS Commissioner of Income-tax
2004 0 Supreme(All) 2061](https://supremetoday.ai/doc/judgement/02500040809), MUNICIPAL COUNCIL, ACHALPUR VS SHRIRAM SAW MILL - 2006 0 Supreme(Bom) 1773, Bharti Hexacom Ltd. VS Union of India - 2007 0 Supreme(Raj) 1982, Kishan Kumar VS Manager (Business), BSES Rajdhani Power Ltd. - 2008 0 Supreme(Del) 1126, ARUN B. KHANJIRE VS ICHALKARANJI URBAN CO-OP. BANK LTD. - 2008 0 Supreme(SC) 1786, Shri Arun B. Khanjire v. Ichalkaranji Urban Coop. Bank Ltd. and Others - 2009 Supreme(Online)(SC) 106, Shri Arun B. Khanjire v. Ichalkaranji Urban Coop. Bank Ltd. and Others - 2009 Supreme(Online)(SC) 25, INDIAN OIL CORPORATION VS ORISSA SALES TAX TRIBUNAL, CTC - 2009 0 Supreme(Ori) 472, PUSHPA SAHAKARI AVAS SAMITI LTD. VS GANGOTRI SAHAKARI AVAS S. LTD. - 2012 0 Supreme(SC) 266, ARCOT TEXTILE MILLS LTD. VS REGIONAL PROVIDENT FUND COMMISSIONER - 2013 8 Supreme 390, Shreenath Corp. VS Consumer Education & Research Society - Consumer (2014), Shreenath Corporation VS Consumer Education & Research Society - 2014 0 Supreme(SC) 511, HINDUSTAN PETROLEUM CORPORATION LTD. VS UNION OF INDIA - 2015 0 Supreme(Kar) 646, Yogesh Agarwal VS Estate Officer - 2015 0 Supreme(All) 3817, Yogesh Agarwal VS Estate Officer - 2016 0 Supreme(All) 87, NET 4 INDIA LTD. VS UNION OF INDIA - 2016 0 Supreme(Del) 2715, P. S. Mitra @ Partha Sarathi Mitra VS Manor Travels Private Limited - 2017 0 Supreme(Cal) 129, RUCHI VS STATE OF U. P. - 2018 0 Supreme(All) 1002, South Delhi Municipal Corporation vs SMS AAMW Tollway Private Ltd. - 2018 Supreme(Online)(SC) 3563, South Delhi Municipal Corporation VS SMS AAMW Tollways Private Ltd. - 2018 0 Supreme(SC) 1153, Kisan Cold Storage & Ice Factory Thru Partner 6114(M/S)2012 VS Paschimanchal Vidyut Vitran Nigam Ltd. - 2019 0 Supreme(All) 693, Mahendrasinh Jorubha Zala VS Central Bureau of Investigation - 2019 0 Supreme(Bom) 1325, Tecnimont Pvt. Ltd. (Formerly known as Tecnimont ICB Private Limited) VS State of Punjab - 2019 0 Supreme(SC) 1037, Lotus Realtech Pvt. Ltd. VS State of Haryana - 2020 0 Supreme(P&H) 1862, Ikea Trading (india) Pvt Ltd VS Commissioner of Trade And Tax, Department of Trade And Taxes - 2020 0 Supreme(Del) 1101, NEWTECH PROMOTERS AND DEVELOPERS PVT. LTD. VS STATE OF U. P. - 2021 8 Supreme 15, Isht Deo Gupta VS State of U. P. - 2022 0 Supreme(All) 157, K. G. Foundations (P) Ltd. , Re. by its Authorised Representative/Assistant Manager Mr. Mahendra Chug, Chennai VS V. Gnanasambandam - 2022 0 Supreme(Mad) 484) fall into this category.
These snippets treat the primary cited case (State of Haryana v. Maruti Udyog Ltd., (2000) 7 SCC 348, or parallel citations like [2001] 124 STC 285) positively, often as binding precedent on issues like appeal rights, pre-deposit requirements under tax statutes (e.g., Section 39 of Haryana General Sales Tax Act), and statutory interpretation of "entertain." Supporting language includes phrases such as "Their Lordships of the Supreme Court in State of Haryana Vs.," "referred to the aforementioned judgment," "we hold that the impugned orders do not suffer from any legal infirmity," "observations... are apposite," "Established that," "Examined conditions," "placing reliance on," "held," "relied upon by the counsel," "in support of his contentions," and direct quotations of holdings without disapproval. Incidental mentions of other cases (e.g., Emerald International Ltd., Dhruv Green Field Ltd.) are similarly neutral-positive but secondary to the main case.
None. All treatments are clearly positive or referential based on context and language (e.g., even qualified phrases like "have to be read in the" in Bharti Hexacom Ltd. VS Union of India - 2007 0 Supreme(Raj) 1982 limit scope but do not indicate disapproval or negative treatment). Comparisons (e.g., "though the language is identical" in MUNICIPAL COUNCIL, ACHALPUR VS SHRIRAM SAW MILL - 2006 0 Supreme(Bom) 1773) affirm relevance rather than undermine authority.
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