(1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS. v. BALBIR NATH MATHUR AND OTHERS
16 SCC 1Reported decision2014#919 most cited
115
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.
Also referred to as
M/S GIRDHARI LAL AND SONS · BALBIR NATH MATHUR · 1986 2 SCC 237 · mens rea · statutory offenses · constitutional validity · criminal liability · interpretation of statutes · liability without intent