SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
42) of the General Clauses Act to buttress
his submission that a legal representative would be included
within a “person” as so defined. He referred us to Section 6 of
the said Act dealing with registration and argued that
registration of a person makes him a legal entity liable to be
assessed as such. His other submission is that
