ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR, WEST BENGAL v. DUNLOP INDIA LTD. AND ORS

Citation: [1985] 2 S.C.R. 190

Court: Supreme Court of India

Bench: O. CHINNAPPA REDDY, A.P. SEN, E.S. VENKATARAMIAH

Case summary

On the other hand, the Court cannot be unmindful ofthe need to protect the authority levying the tax, for, at that stage the Court has to proceed on the hypothesis that the challenge may or may not succeed....

Judgment text

On the other hand, the Court cannot be unmindful ofthe need to protect the authority levying the tax, for, at that stage the Court has to proceed on the hypothesis that the challenge may or may not succeed....