1998 (9) TMI 648

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....ered by ASHOK BHAN, J.The arguments advanced before us are same as were raised before the learned single Judge. 2.. The learned single Judge after going through the pleadings of the parties and the contentions raised before it crystallised the points into two questions reproduced below: "(i) Whether subsection (6) of section 17 of the Act as amended by means of Act No. 5 of 1996 is uncons....

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.... India v. Union of India [1989] 73 STC 370 which have been rendered by larger Benches and therefore later judgments be followed in preference to the earlier judgment mentioned above. 3.. We have perused all the three cases referred above and are of the opinion that in Builders Association of India v. Union of India [1989] 73 STC 370 (SC) and Gannon Dunkerley & Co v. State of Rajasthan [1993] 88....

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.... 1957 notwithstanding the fact that they had opted for composition fee under section 17(6) of the Act within 12 weeks from the date of passing of the order. The judgment was pronounced on December 15, 1997 and the copy was made available to the counsel for the parties on March 13, 1998. By the time the copies were supplied to the appellants, the period of three months had almost expired. Counsel f....