1993 (7) TMI 361

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..... ivision Bench comprising Hon'ble Mr Justice P.N. Bhagwati and Hon'ble Mr Justice Ranganath Misra ordered this group of matters to be placed before a Bench of seven Judges as in their view the decision of the Constitution Bench comprising five Judges in the case of STO v. Kanhaiya Lal Mukundlal Saraf 1959 SCR 1350 : 1959 AIR(SC) 135] required reconsideration. Subsequent to this order, certa .....

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..... stake' in Section 72 of the Contract Act and there is no question of estoppel when the mistake of law is common to both the parties, which was the case here inasmuch as the respondent did not raise the question relating to Article 286 of the Constitution and the Sales Tax Officer has no occasion to consider it. In such a case where tax is levied by mistake of law it is ordinarily the duty of t .....

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..... ustice for constituting a larger Bench to decide the questions which arise in this batch of matters. Having regard to the urgency of the matters we would request the learned Chief Justice to constitute a larger Bench as early as possible, more so because those matter wherein the interpretation and constitutionality of the provisions introduced by the Excise and Customs Laws (Amendment) Act, 1991 a .....

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