Mafatlal Industries Ltd. v. Union of India

5 SCC 536Reported decision1997#1213 most cited

What is Mafatlal Industries Ltd. v. Union of India authority for?

Tax can only be levied or collected by authority of law, as mandated by Article 265 of the Constitution; consequently, any tax collected contrary to law must be refunded.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2001 to 2025.

Also referred to as

Mafatlal Industries v. Union of India · 5 SCC 536 · Article 265 · no tax without authority of law · refund of tax · tax collected contrary to law · Section 139 · Section 147 · Section 153A · assessment procedure · Constitutional Bench

Sections most often in play

Section 139(1)Section 143(3)Section 147Section 148Section 153ASection 2(24)(xviii)Section 132(4)Section 153C

Issues it is cited on

section 11bsection 2(24)(xviii)section 2(45)section 158bb(1)section 158bbpanchnamasection 10(38)section 2(24)section 153a(1)section 132(1)section 158bsection 158

Judgments citing Mafatlal Industries Ltd. v. Union of India

Commnr., Central Excise, Madras vs. M/S. Adison & Co. Ltd

C.A. No.-007906-007906 - 2002Supreme Court29 Aug 2016

Bench: Us Because Of An Order Dated 16.07.2008, By Which There Was A Reference To A Larger Bench In View Of The Importance Of The Questions Involved. 2. Civil Appeal No. 7906 Of 2002 Arises From The Judgment Dated 23.11.2000 Passed By The Madras High Court In R.C. No. 01 Of 1999. Civil Appeal No. 14689 Of 2015 Was Filed By The Revenue Against The Judgment Dated 26.11.2014 In Central Excise Appeal No. 21 Of 2009. Special Leave Petition (C) Nos. 18426 Of 2015, 18423 Of 2015, 18425 Of 2015, 23722 Of 2015, 12282 Of 2016, 16142 Of 2016 & 16141 Of 2016 Are Filed Against The Judgment Of The Andhra Pradesh High Court In Central Excise Appeal Nos. 21 Of 2005, 9 Of 2005, 51 Of 2004, 10 Of 2005, 44 Of 2004, 38 Of 2004 & 18 Of 2005 Respectively. 3. Civil Appeal No. 8488 Of 2009 Is Filed Against The Judgment Dated 20.08.2008 Passed By The Bombay High 2

Section 11Section 4

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No. 7906 of 2002 Commissioner of Central Excise, Madras .... Appellant(s) Versus M/s Addison & Co. Ltd. … Respondent(s) WITH CIVIL APPEAL No. 8488 of 2009 CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 25055 of 2009) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18426 of 2015) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18423 of 2015) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18425 of 2015) CIVIL APPEAL No. _________of 2016 (Arisi…

Commnr., Central Excise, Madras vs. M/S. Adison & Co. Ltd

C.A. No.-007906-007906 - 2002Supreme Court29 Aug 2016

Bench: Us Because Of An Order Dated 16.07.2008, By Which There Was A Reference To A Larger Bench In View Of The Importance Of The Questions Involved. 2. Civil Appeal No. 7906 Of 2002 Arises From The Judgment Dated 23.11.2000 Passed By The Madras High Court In R.C. No. 01 Of 1999. Civil Appeal No. 14689 Of 2015 Was Filed By The Revenue Against The Judgment Dated 26.11.2014 In Central Excise Appeal No. 21 Of 2009. Special Leave Petition (C) Nos. 18426 Of 2015, 18423 Of 2015, 18425 Of 2015, 23722 Of 2015, 12282 Of 2016, 16142 Of 2016 & 16141 Of 2016 Are Filed Against The Judgment Of The Andhra Pradesh High Court In Central Excise Appeal Nos. 21 Of 2005, 9 Of 2005, 51 Of 2004, 10 Of 2005, 44 Of 2004, 38 Of 2004 & 18 Of 2005 Respectively. 3. Civil Appeal No. 8488 Of 2009 Is Filed Against The Judgment Dated 20.08.2008 Passed By The Bombay High 2

Section 11Section 4

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No. 7906 of 2002 Commissioner of Central Excise, Madras .... Appellant(s) Versus M/s Addison & Co. Ltd. … Respondent(s) WITH CIVIL APPEAL No. 8488 of 2009 CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 25055 of 2009) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18426 of 2015) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18423 of 2015) CIVIL APPEAL No. _________of 2016 (Arising out of SLP (C) No. 18425 of 2015) CIVIL APPEAL No. _________of 2016 (Arisi…

M/S.S B Minerals vs. State of Karnataka

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

Smt.R.Mallamma vs. State of Karnataka

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

Sri. M.Srinivasulu vs. State of Karnataka

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Mehboob Transport Company vs. State of Karnataka

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S. S.B Minerals vs. State of Karnataka

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

Sri.S.A.Thawab vs. State of Karnataka

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Sandur Manganese and Iron Ore Ltd vs. State of Karnataka

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Kumaraswamy Mineral Exports vs. State of Karnataka

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Trident Minerals & Others vs. State of Karnataka

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

M/S Nadeem Minerals vs. State of Karnataka

WP/15809/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…id as the amounts collected has been utilized by the State Government for afforestation and forest plantation and it has been spent away. In this context reliance was placed on Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536] (Mafatlal Industries). -: 229 :- With the above submissions the State and other respondents sought dismissal of the writ petitions. (9) ARGUMENTS BY WAY OF REPLY: (a) By way of reply, Sri. Ganesh, learned counsel for some of petitioners contende…

Mafatlal Industries Ltd. v. Union of India (5 SCC 536) — Cited in 93 Judgments | BharatTax