Umesh Chandra Jaiswal v. State of U P and 2 Others
Case brief
What is this about?
This court allowed the petitioner to pay the disputed tax amount of Rs. 1,02,492/ in three equal instalments. The court directed that no recovery action may proceed if instalments are paid on time; failure would permit respondents to proceed under law. Penalty remains appealable.
What did the court decide?
Tax amount of Rs. 1,02,492/ to be paid in three equal instalments; payment bars recovery proceedings.