1982 INSC 0160
SUPREME COURT OF INDIA
Atiabari Tea Company Limited
Vs.
State of Assam

                                   (A. D. Koshal and V. R. Krishna Iyer JJ. )
04.09.1980
ORDER
The Text below is only a summarized version of the order pronounced
The Assam Taxation (on Goods Carried by Road or Inland Waterways) Act 1961 was upheld by the
court. It was held that the plea of limitation had no substance as the actions done and proceedings
taken under the earlier Act were revived and validated by virtue of section 34 of the later Act.