https://www.taxtmi.com/caselaws?id=101816 Section 33(6) of the Bombay Sales Tax Act, 1959 and section 14(6) of the Bombay Sales Tax Act, 1953 were upheld as a valid classification under Article 14. The Court held that unregistered dealers who fail to seek registration and pay tax form a distinct class from registered dealers and from cases of escaped or under-assessed turnover. The absence of a limitation period was justified by the greater difficulty and contumacious nature of tax evasion in such cases. The special provision was treated as governing that field, and the best judgment procedure was not arbitrary where notice, hearing, and relevant material were present. en-us Tue, 01 May 1979 00:00:00 +0530 Mon, 09 Jun 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101816 Section 33(6) of the Bombay Sales Tax Act, 1959 and section 14(6) of the Bombay Sales Tax Act, 1953 were upheld as a valid classification under Article 14. The Court held that unregistered dealers who fail to seek registration and pay tax form a distinct class from registered dealers and from cases of escaped or under-assessed turnover. The absence of a limitation period was justified by the greater difficulty and contumacious nature of tax evasion in such cases. The special provision was treated as governing that field, and the best judgment procedure was not arbitrary where notice, hearing, and relevant material were present. Case-Laws VAT and Sales Tax Tue, 01 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101816