Uttar Pradesh Trade Tax Act, 1948 – Section 34 – Transfer to defraud revenue void – At the time of transfer of immoveable property of the assessee which was for value/consideration, no proceedings under the Act were pending, Section 34 of the Act shall not be applicable.
SUPREME COURT OF INDIA DIVISON BENCH THE COMMISSIONER, TRADE TAX, U.P. — Appellant Vs. M/S RADICO KHETAN LTD. — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. )…

