KUNNATHAT THATHUNNI MOOPIL NAIR Vs. STATE OF KERALA
LAWS(SC)-1960-12-25
SUPREME COURT OF INDIA (FROM: KERALA)
Decided on December 09,1960

KUNNATHAT THATHUNNI MOOPIL NAIR Appellant
VERSUS
STATE OF KERALA Respondents





Cited Judgements :-

L H SUGAR FACTORYLTD VS. MUNICIPAL BOARD PILIBHIT [LAWS(ALL)-2004-7-125] [REFERRED TO]
PGANESH NAYAK VS. COMMERCIAL TAX OFFICER [LAWS(KAR)-1963-7-15] [REFERRED TO]
CRANE OWNERS ASSOCIATION VS. UNION OF INDIA [LAWS(GJH)-2000-8-6] [REFEERED]
PRITHVI COTTON MILLS LTD VS. BROACH BOROUGH MUNICIPALITY AND ORS [LAWS(GJH)-1966-9-28] [REFERRED]
ANANT MILLS COMPANY LIMITED VS. MUNICIPAL CORPORATION FOR THE CITY OF AHMEDABAD [LAWS(GJH)-1969-10-10] [REFERRED]
JAYANTILAL PARSHOTTAMDAS KAPALI VS. STATE OF GUJARAT [LAWS(GJH)-1969-3-6] [REFERRED]
Peerless General Finance and Investment Co LTD VS. Reserve Bank of India [LAWS(CAL)-1995-5-32] [REFERRED TO]
KAMLA DAL MILLS VS. STATE OF U P [LAWS(ALL)-1966-2-3] [REFERRED TO]
KRISHNA BRICK FIELD VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1971-5-2] [REFERRED TO]
ON QUEST MERCHANDISING INDIA PVT. LTD. VS. GOVT. OF NCT OF DELHI [LAWS(DLH)-2017-10-197] [REFERRED TO]
DAYAL WEAVING FACTORY VS. UNION OF INDIA [LAWS(DLH)-1970-8-16] [REFERRED]
KRISHNA PROCESSORS VS. UNION OF INDIA [LAWS(GJH)-2012-3-125] [REFERRED TO]
ROHIT MANOHAR JOSHI AND OTHERS VS. TREE AUTHORITY, THANE AND OTHERS [LAWS(BOM)-2018-4-206] [REFERRED TO]
NEW CENTRAL JUTE MILLS COMPANY LIMITED VS. INSPECTOR OF CENTRAL EXCISE [LAWS(CAL)-1979-3-13] [REFERRED TO]
KAPITAN DISTILLERIES VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1992-3-36] [REFERRED TO]
BIBHASH CHANDRA GON VS. STATE OF WEST BENGAL [LAWS(CAL)-1962-12-16] [REFERRED TO]
DNYANESHWAR NARSO NAIK VS. STATE OF GOA [LAWS(BOM)-2020-12-394] [REFERRED TO]
BIOCON LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2011-3-2] [REFERRED TO]
K. R. COLLEGE OF ARTS & SCIENCE VS. GOVERNMENT OF TAMIL NADU [LAWS(MAD)-2020-11-53] [REFERRED TO]
PALAKAD ESTATE PVT LTD VS. AGRL INCOME TAX OFFICER [LAWS(KER)-1980-2-29] [REFERRED TO]
SAIN DASS VS. STATE OF PUNJAB [LAWS(P&H)-1968-10-7] [REFERRED TO]
DAULAT RAM VS. MUNICIPAL COMMITTEE TANKANWALI [LAWS(P&H)-1962-12-7] [REFERRED TO]
KISHORE CHAND AND ORS. VS. STATE OF PUNJAB AND ORS. [LAWS(P&H)-1969-1-25] [REFERRED TO]
CHANDI RAM VS. STATE OF HARYANA [LAWS(P&H)-1975-3-11] [REFERRED TO]
J M A MOHAMMED ISMAIL MINOR VS. AGRICULTURAL INCOME-TAX OFFICER [LAWS(MAD)-1963-11-36] [REFERRED TO]
RANI LAKSHMI G S and W MILLS PVT LTD VS. TEXTILE COMMR [LAWS(MAD)-1984-9-40] [REFERRED TO]
R L NARASIMHAN VS. STATE [LAWS(MAD)-1985-10-5] [REFERRED TO]
S. SUBRAMANIAM BALAJI VS. GOVERNMENT OF TAMIL NADU [LAWS(SC)-2013-7-67] [REFERRED TO]
GANGA SUGAR CORPORATION LTD VS. STATE OF UTTAR PRADESH [LAWS(SC)-1979-9-8] [EXPLAINED]
STATE OF MYSORE VS. M L NAGADE AND GADAG [LAWS(SC)-1983-5-7] [DISTINGUISHED]
DISTRICT COUNCIL OF THE JOWAI AUTONOMOUS DISTT JOWAI VS. DWET SINGH RYMBAI [LAWS(SC)-1986-8-21] [DISTINGUISHED]
AMALGAMATED COALFIELDS LIMITED THE AMALGAMATED COALFIELDS LIMITED VS. JANAPADA SABHA CHHINDWARA:JANAPADA SABHA CHHINDWARA [LAWS(SC)-1962-9-1] [DISTINGUISHED]
ASSISTANT COLLECTOR OF CENTRAL EXCISE CALCUTTA DIVISION VS. NATIONAL TOBACCO CO OF INDIA LIMITED [LAWS(SC)-1972-8-36] [RELIED ON]
JOGINDER NATH VS. UNION OF INDIA [LAWS(SC)-1974-10-30] [DISTINGUISHED]
DELITE TALKIES VS. CITY OF JABALPUR CORPORATION [LAWS(MPH)-1966-5-11] [REFERRED TO]
R S REKHCHAND MOHOTA SPINNING AND WEAVING MILLS LIMITED VS. STATE OF MAHARASHTRA [LAWS(SC)-1997-5-6] [RELIED ON]
VIKRAM CEMENT AND ORS. VS. STATE OF MADHYA PRADESH AND ORS. [LAWS(SC)-2015-3-116] [REFERRED TO]
AVINDER SINGH VS. STATE OF PUNJAB [LAWS(SC)-1978-9-9] [REFERRED TO]
SRINIVASA THEATRE VS. GOVERNMENT OF TAMILNADU [LAWS(SC)-1992-3-80] [RELIED ON]
PARKASHO DEVI VS. ASSESSING AUTHORITY [LAWS(J&K)-1985-4-3] [REFERRED TO]
EAST INDIA HOTELS LTD VS. STATE OF JAMMU AND KASHMIR [LAWS(J&K)-1981-9-1] [REFERRED TO]
RAJESHBHAI CHHAGANBHAI CHOKHALIYA & 3 VS. DIRECTOR GENERAL OF POLICE GUJARAT POLICE DEPARTMENT & 2 [LAWS(GJH)-2016-9-27] [REFERRED]
INDIAN STEEL CORPORATION VS. UNION OF INDIA AND OTHERS [LAWS(DLH)-1982-8-47] [REFERRED]
DHARMENDRA M. JANI VS. UNION OF INDIA [LAWS(BOM)-2021-6-74] [REFERRED TO]
SAHARA INDIA FINANCIAL CORPORATION LTD. VS. COMMISSIONER OF INCOME TAX DELHI [LAWS(DLH)-2017-8-119] [REFERRED TO]
EXPRESS NEWSPAPERS LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-1969-12-6] [REFERRED TO]
ENNAR SYNDICATE VS. CORPORATION OF THE CITY OF BANGALORE [LAWS(KAR)-1971-11-10] [REFERRED TO]
GUJARAT PESTICIDES FORMULATORS ASSOCIATION VS. AHMEDABAD MUNICIPAL CORPORATION [LAWS(GJH)-1992-9-6] [REFERRED TO]
GUJARAT PARAFFINS PVT LTD VS. UNION OF INDIA [LAWS(GJH)-2012-4-276] [REFERRED TO]
NATIONAL MINERAL DEVELOPMENT CORPORATION LIMITED VS. STATE OF KARNATAKA AND ORS. [LAWS(KAR)-2015-12-195] [REFERRED TO]
DEVAKI AMMAL V VS. ASSISTANT CONTROLLER OF ESTATE DUTY [LAWS(MAD)-1972-10-22] [REFERRED TO]
LONGNAK TIMBER INDUSTRIES PVT. LTD. AND 27 ORS. VS. THE STATE OF NAGALAND AND ORS. [LAWS(GAU)-1993-12-2] [REFERRED TO]
NAVDEEP INDUSTRIES VS. STATE OF C.G [LAWS(CHH)-2005-4-14] [REFERRED TO]
H GOPALA GOWDA VS. STATE OF KARNATAKA [LAWS(KAR)-1998-11-11] [REFERRED TO]
H. Gopala Gowda and another VS. The State of Karnataka and others [LAWS(KAR)-1998-11-69] [REFERRED TO]
STATE OF KARNATAKA VS. B GANESHA KRISHNA BHAT [LAWS(KAR)-1990-1-28] [REFERRED TO]
PHILIPS ELECTRONICS INDIA LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2009-1-1] [REFERRED TO]
SONY INDIA LTD VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2007-9-52] [REFERRED TO]
FAR EAST TRADING ESTABLISHMENT VS. INTELLIGENCE OFFICER [LAWS(KER)-2009-5-170] [REFERRED TO]
CHAIRMAN CALICUT WYANAD MOTOR SERVICES P LTD VS. STATE [LAWS(KER)-1986-9-6] [REFERRED TO]
AZAM JAH VS. EXPENDITURE TAX OFFICER INCOME TAX CUM WEALTH TAX HYDERABAD [LAWS(APH)-1967-4-23] [REFERRED TO]
STATE OF KERALA VS. HAJI K HAJI K KUNHIPPOKKER KUTTY NAHA [LAWS(KER)-1966-7-31] [REFERRED TO]
STATE BANK OF INDIA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2016-3-55] [REFERRED TO]
GANNON DUNKERLEY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1996-12-164] [REFERRED TO]
BIHAR MOTOR TRANSPORT FEDERATION VS. STATE OF BIHAR [LAWS(PAT)-1993-12-5] [REFERRED TO]
BUILDERS ASSOCIATION OF INDIA VS. STATE OF BIHAR [LAWS(PAT)-1991-8-15] [REFERRED TO]
COUNCIL FOR PROTECTION OF PUBLIC RIGHTS AND WELFARE AND ORS VS. STATE OF BIHAR [LAWS(PAT)-1994-4-64] [REFERRED]
M/S DHINGRA JARDINE INFRASTRUCTURE PVT. LTD. VS. THE STATE OF HARYANA AND OTHERS [LAWS(P&H)-2017-1-376] [REFERRED TO]
M V VALLIAPPAN VS. INCOME TAX OFFICER [LAWS(MAD)-1988-1-56] [REFERRED TO]
P A JOSE VS. UNION OF INDIA [LAWS(KER)-2018-7-662] [REFERRED TO]
INDIAN OIL CORPORATION LTD VS. KERALA STATE ROAD TRANSPORT CORPORATION [LAWS(KER)-2022-5-34] [REFERRED TO]
ASSISTANT COLLECTOR OF CUSTOMS FOR APPRAISEMENT VS. BILBA PAPER PRIVATE LTD [LAWS(CAL)-1965-6-23] [REFERRED TO]
S P KOCHHAR VS. CHIEF JUDICIAL MAGISTRATE DEHRADUN [LAWS(ALL)-1985-2-43] [REFERRED TO]
RAJAB MAHAL CO-OPERATIVE HOUSING SOCIETY LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-1978-12-10] [REFERRED TO]
SOCIEDADE DE FOMENTO INDUSTRIAL PVT LTD VS. K C LAKIRI [LAWS(BOM)-1982-5-1] [REFERRED TO]
BARAMATI GRAPE INDUSTRIES LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-1997-3-23] [REFERRED TO]
NIRANJAN LAL BHARGAVA TRUST, ALLAHABAD VS. STATE OF U.P. AND OTHERS [LAWS(ALL)-1971-12-39] [REFERRED TO]
DELHI INTERNATIONAL AIRPORT PVT. LTD. VS. UNION OF INDIA [LAWS(DLH)-2017-4-20] [REFERRED TO]
MURARI LAL AGRAWAL AND SONS VS. ASSISTANT COMMISSIONER JUDICIAL SALES TAX [LAWS(ALL)-1970-7-14] [REFERRED TO]
A KUMAR VS. UNION OF INDIA [LAWS(DLH)-1982-8-2] [REFERRED]
ALCON RESORT HOLDINGS LTD VS. DEPUTY COLLECTOR AND SUB DIVISIONAL OFFICER [LAWS(BOM)-2002-8-57] [REFERRED TO]
PLAKKAD ESTATE PRIVATE LIMITED VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(KER)-1980-2-14] [REFERRED TO]
ESSA ISMAIL VS. STATE OF KERALA [LAWS(KER)-1965-6-16] [REFERRED TO]
STATE OF KERALA VS. ANNAM [LAWS(KER)-1968-4-15] [REFERRED TO]
J S SACHDEV VS. RESERVE BANK OF INDIA [LAWS(DLH)-1973-5-17] [REFERRED 12.]
SHRI PRITHVI COTTON MILLS VS. BROACH BOROUGH MUNICIPALITY [LAWS(GJH)-1966-9-10] [REFERRED TO]
JAMNADAS CHHOTALAL DESAI VS. C L NANGIA DEPUTY COLLECTOR CENTRAL EXCISE [LAWS(GJH)-1964-7-2] [REFERRED]
MANSOOR VS. STATE OF KERALA [LAWS(KER)-2017-11-137] [REFERRED TO]
TIRUPATI STEELS VS. STATE OF KARNATAKA [LAWS(KAR)-1998-7-127] [REFERRED TO]
Netley "B" Estate, Bajie Collie Saravana Estate, H. Revannappa and Bros., Dalquarren Estate, Sandalkad Estate, Karrie Kollie A Estate, Wooligooly A Estate, Marosa Estate, Karrie Kollie B Estate, Wooligooly Estate, Aureen Rodrigues and others and Karrie Ko VS. [LAWS(KAR)-1998-6-83] [REFERRED TO]
GOVERNMENT OF KARNATAKA VS. BRIGADE ENTERPRISES P LIMITED [LAWS(KAR)-2009-1-2] [REFERRED TO]
BHEL EMPLOYEES ASSOCIATION VS. UNION OF INDIA [LAWS(KAR)-2003-2-15] [REFERRED TO]
BHASKAR TEXTILE MILLS LTD. VS. JHARSUGUDA MUNICIPALITY AND ORS. [LAWS(ORI)-1977-1-9] [REFERRED TO]
SHREE JAGANNATH PACKERS VS. STATE OF ORISSA [LAWS(ORI)-2004-9-2] [REFERRED TO]
ALL KERALA CHARTERED ACCOUNTANTS ASSOCIATION VS. UNION OF INDIA [LAWS(KER)-2002-1-66] [REFERRED TO]
M K PUSHPARANJINI CHIKKUS WOOD CRAFTS VS. SALES TAX OFFICER [LAWS(KER)-2003-4-32] [REFERRED TO]
ANDHRA SALES TAX PRACTITIONERS AND CONSULTANTS ASSOCIATION VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(APH)-2001-11-19] [REFERRED TO]
OIL & NATURAL GAS CORPORATION VS. STATE OF ASSAM [LAWS(GAU)-2012-11-36] [REFERRED TO]
AZAM JAH HIS HIGHNESS PRINCE VS. ETO [LAWS(APH)-1963-11-12] [REFERRED TO]
HEINZ INDIA PVT LTD VS. STATE OF U P [LAWS(SC)-2012-3-26] [REFERRED TO]
SRI VEDARANYASWARASWAMI DEVASTANAM VS. STATE OF MADRAS [LAWS(MAD)-1962-12-7] [REFERRED TO]
FEDERAL BANK OFFICERS ASSOCIATION VS. UNION OF INDIA [LAWS(KER)-2004-3-70] [REFERRED TO]
MANAGER VIMAL JYOTHI ENGINEERING COLLEGE VS. STATE OF KERALA [LAWS(KER)-2019-11-155] [REFERRED TO]
STATE OF KERALA VS. ADITYA BIRLA NUVO LTD. [LAWS(KER)-2020-2-304] [REFERRED TO]
MOHAN MEAKIN BREWERIES LTD VS. MUNICIPAL CORPORATION OF JULLUNDUR CITY [LAWS(P&H)-1978-11-12] [REFERRED TO]
GOPICHAND SARJUPRASAD VS. UNION OF INDIA [LAWS(MPH)-1969-1-4] [REFERRED TO]
ORISSA CEMENT LIMITED TATA IRON AND STEEL CO LIMITED TATA IRON AND STEEL CO LIMITED STATE OF ORISSA ORIENT PAPER AND INDUSTRIES LIMITED ORIENT PAPER AND INDUSTRIES LIMITED STATE OF MADHYA PRADESH VS. STATE OF ORISSA:STATE OF BIHAR:ORIENT PAPER AND INDUSTRIES LTD:STATE OF ORISSA:HIRALAL RAMESHWAR PRASAD [LAWS(SC)-1991-4-47] [REFERRED TO]
JALAN TRADING CO PRIVATE LIMITED VS. MILL MAZDOOR SABHA [LAWS(SC)-1966-8-19] [REFERRED TO]
KHANDIGE SHAM BHAT K KRISHNA BHATTA VS. AGRICULTURAL INCOME TAX OFFICER KASARAGOD:AGRICULTURAL INCOME TAX OFFICER KASARAGOD [LAWS(SC)-1963-8-21] [REFERRED TO]
BALAJI VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE AKOLA [LAWS(SC)-1961-8-1] [RELIED ON]
MOHAMMAD USMAN VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1971-4-15] [REFERRED TO]
VRINDAVAN GOVERDHAN LAL PITTIE VS. UNION OF INDIA [LAWS(SC)-1986-4-19] [DISTINGUISHED]
COMMISSIONER, CENTRAL EXCISE & CUSTOMS, KERALA VS. LARSEN & TOUBRO LTD [LAWS(SC)-2015-8-34] [REFERRED TO]
JASWANT SUGAR MILLS LTD. AND ANR. VS. UNION OF INDIA (UOI) [LAWS(P&H)-1963-10-33] [REFERRED TO]
SUKRA DIAMOND TOOLS PRIVATE LIMITED VS. DEPUTY CIT [LAWS(MAD)-1996-9-33] [REFERRED TO]
STATE OF KERALA VS. PEOPLES UNION FOR CIVIL LIBERTIES [LAWS(SC)-2009-7-7] [REFERRED TO]
JINDAL STEEL & POWER LIMITED VS. STATE OF CHHATTISGARH. [LAWS(CHH)-2020-1-122] [REFERRED TO]
VARSHNEY GENERAL SALES VS. STATE OF U P [LAWS(ALL)-1994-11-100] [REFERRED TO]
LOKAMANYA MILLS BARSI LIMITED VS. BARSI MUNICIPAL COUNCIL BARSI [LAWS(BOM)-1966-11-9] [REFERRED TO]
M/S NATH BROTHERS EXIM INTERNATIONAL LTD VS. UNION OF INDIA [LAWS(DLH)-2017-4-79] [REFERRED TO]
VINAYAK TREXIM VS. GOVERNMENT OF NCT OF DELHI THROUGH SECY. (FINANCE) & ORS. [LAWS(DLH)-2017-10-10] [REFERRED TO]
GUJARAT BLACKTRAP QUARRY INDUSTRIES ASSOCIATION VS. STATE OF GUJARAT [LAWS(GJH)-2004-10-50] [REFERRED TO]
SHAW WALLACE and CO LTD VS. DEPUTY COMMERCIAL TAX OFFICER SECUNDERABAD [LAWS(APH)-2001-7-147] [REFERRED TO]
BAI HIRALAXMI VS. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD [LAWS(GJH)-1966-5-2] [REFERRED TO]
KHAN BAHADUR W RAHAMAN TEA AND LANDS CO PRIVATE LTD VS. GIFT TAX OFFICER A WARD JALPAIGURI [LAWS(CAL)-1962-3-1] [REFERRED TO]
ALAK PROKASH JAIN VS. UNION OF INDIA [LAWS(CAL)-1971-9-22] [REFERRED TO]
KETAN POTTERY WORKS AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2016-2-212] [REFERRED TO]
THUTTAMPARA PLANTING CO VS. TAHSILDAR CHITTUR [LAWS(KER)-1963-7-30] [REFERRED TO]
LORD KRISHNA BANK LIMITED VS. INCOME TAX OFFICER [LAWS(KER)-1972-3-7] [REFERRED TO]
B R JOSE VS. STATE [LAWS(KER)-1973-5-1] [REFERRED TO]
COCHIN MALABAR ESTATE VS. EXECUTIVE OFFICER VARANTHARAPPILLY PANCHAYAT [LAWS(KER)-1974-10-13] [REFERRED TO]
KERALA WAKF BOARD VS. UNION OF INDIA [LAWS(KER)-1974-7-27] [REFERRED TO]
STAR INDIA PRIVATE LIMITED VS. DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION [LAWS(MAD)-2018-5-47] [REFERRED TO]
V PADMANABHA RAVIVARMA RAJAH VS. STATE OF KERALA [LAWS(KER)-1962-1-20] [REFERRED TO]
ANAS VS. STATE OF KERALA [LAWS(KER)-1999-8-9] [REFERRED TO]
SITANIA ENTERPRISERS VS. STATE OF ORISSA [LAWS(ORI)-1992-12-10] [REFERRED TO]
NETLEY B ESTATE VS. ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX [LAWS(KAR)-1998-6-80] [REFERRED TO]
GALAXY THEATRE VS. STATE [LAWS(KAR)-1991-4-18] [REFERRED TO]
CONFEDERATION OF REAL ESTATE DEVELOPERS ASSOCIATION OF INDIA (CREDAI) VS. THE STATE OF MP [LAWS(MPH)-2015-1-21] [REFERRED TO]
SURINDER MOHAN & OTHERS VS. STATE OF PUNJAB & OTHERS [LAWS(P&H)-2013-4-269] [REFERRED TO]
BALLARPUR INDUSTRIES LTD VS. STATE OF HARYANA [LAWS(P&H)-2003-2-8] [REFERRED TO]
TVL TRANSTONNELSTROY AFCONS JOINT VENTURE, VS. UNION OF INDIA [LAWS(MAD)-2020-9-756] [REFERRED TO]
TVL TRANSTONNELSTROY AFCONS JOINT VENTURE, VS. UNION OF INDIA [LAWS(MAD)-2020-9-756] [REFERRED TO]
ULTRA TECH CEMENT LIMITED VS. STATE OF UTTARAKHAND AND OTHERS [LAWS(UTN)-2017-5-11] [REFERRED TO]
RAJ KUMAR VS. STATE OF RAJASTHAN [LAWS(RAJ)-1994-9-47] [REFERRED TO]
DEVKUMARSINGHJI KASTURCHANDJI VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1966-10-6] [REFERRED TO]
TWYFORD TEA COMPANY LIMITED VS. STATE OF KERALA [LAWS(SC)-1970-1-4] [REFERRED TO]
RAI RAMKRISHNA VS. STATE OF BIHAR IN BOTH THE APPEALLS [LAWS(SC)-1963-2-19] [REFERRED TO]
VIDYANANDASWAMIAR AND OTHERS VS. STATE OF MADRAS, REPRESENTED BY THE DISTRICT COLLECTOR OF RAMANATHAPURAM AT MADURAI AND ANOTHER [LAWS(MAD)-1970-10-16] [REFERRED TO]
THE ELECTION COMMISSIONER VS. P. KAKKAN, PRESIDENT, TAMIL NADU CONGRESS COMMITTEE AND ORS. [LAWS(MAD)-1970-6-14] [REFERRED TO]
THE STATE OF MADRAS, REPRESENTED BY THE COLLECTOR OF TIRUNELVELI AND ORS. VS. SRI VANAMAMALAI MUTT, NANGUNERI, REPRESENTED BY HIS HOLINESS SRI VANAMAMALAI RAMANUJA JEER AND ORS. [LAWS(MAD)-1967-10-21] [REFERRED TO]
THIRUMAL AND COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1962-7-33] [REFERRED TO]
HINDUSTHAN GENERAL ELECTRICAL CORPORATION LTD VS. SUPERINTENDENT OF CENTRAL EXCISE [LAWS(PAT)-1965-11-2] [REFERRED TO]
HARI KRISHNA BHARGAV VS. UNION OF INDIA [LAWS(SC)-1965-10-26] [RELIED ON]
JOSEPH KURUVILLA VELLUKUNNEL D CHACKO KAPPON VS. RESERVE BANK OF INDIA:REGISTRAR KERALA HIGH COURT [LAWS(SC)-1962-3-7] [REFERRED]
J FERNANDES AND COMPANY VS. DEPUTY CHIEF CONTROLLER OF IMPORTS AND EXPORTS [LAWS(SC)-1975-3-35] [REFERRED TO]
MURTHY MATCH WORKS VS. ASSTT COLLECTOR OF CENTRAL EXCISE [LAWS(SC)-1974-1-12] [REFERRED TO]
AMALGAMATED TEA ESTATES CO LIMITED MALAYALAM PLANTATIONS LIMITED VS. STATE OF KERALA [LAWS(SC)-1974-4-26] [DISTINGUISHED]
RAJKOT ENGINEERING ASSOCIATION VS. UNION OF INDIA [LAWS(GJH)-1986-3-18] [REFERRED]
PRINCE AZAM JAH VS. EXPENDITURE TAX OFFICER [LAWS(APH)-1967-4-17] [REFERRED TO]
MAHABALESWARAPPA AND SONS BELLARY AND VS. COMMISSIONER OF LAND REVENUE GOVERNMENT OF ANDHRA PRADESH HYDERABAD [LAWS(APH)-1996-8-26] [REFERRED TO]
VIJAY DINKARRAO SHINDE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2014-11-60] [REFERRED TO]
S VENEER AND SAW MILLS DIMAPUR VS. STATE OF NAGALAND [LAWS(GAU)-1994-4-7] [FOLLOWED ON]
BHUPINDER SINGH VS. STATE [LAWS(HPH)-1984-8-11] [REFERRED TO]
RAM DHANI SINGH VS. COLLECTOR SONBHADRA [LAWS(ALL)-2000-3-119] [REFERRED TO]
CAIRN INDIA HOLDING LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2019-6-214] [REFERRED TO]
PHOENIX MILLS LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-1977-12-6] [REFERRED TO]
BHARAT BARREL AND DRUM MANUFACTURING COMPANY PRIVATE LTD VS. RAVAL B N [LAWS(BOM)-1966-9-8] [REFERRED TO]
ARUN JAIN VS. THE COMMISSIONER, VALUE ADDED TAX [LAWS(DLH)-2017-10-7] [REFERRED TO]
TWYFORD TEA CO LTD VS. STATE OF KERALA [LAWS(KER)-1970-1-7] [REFERRED TO]
K SRINIVAS VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2007-11-18] [REFERRED TO]
KRBL LIMITED VS. THE STATE OF PUNJAB AND OTHERS [LAWS(P&H)-2017-5-253] [REFERRED TO]
GRASIM INDUSTRIES LIMITED VS. STATE OF M P [LAWS(MPH)-2014-7-54] [REFERRED TO]
PONDICHERRY CONTRACT CARRIAGE OWNERS ASSOCIATION AND ORS. VS. THE STATE OF TAMIL NADU AND ORS. [LAWS(MAD)-2016-4-13] [REFERRED TO]
JAGANNATH VS. UNION OF INDIA [LAWS(SC)-1961-4-27] [REFERRED]
ULTRATECH CEMENT LTD. VS. STATE OF UTTARAKHAND & OTHERS [LAWS(UTN)-2016-12-24] [REFERRED TO]
MADHO SINGH VS. STATE OF BIHAR [LAWS(PAT)-1977-11-5] [REFERRED TO]
PUNJAB COPRA CRUSHING OIL MILLS VS. THE STATE OF PUNJAB ETC. [LAWS(P&H)-1973-4-15] [REFERRED TO]
C.C., ICD, NEW DELHI VS. DR. ROSHAN LAL AGARWAL & SONS PVT. LTD. [LAWS(CE)-2014-9-41] [REFERRED TO]
CHHITUBHAI GHELABHAI PATEL VS. STATE OF GUJARAT [LAWS(GJH)-1969-5-3] [REFERRED]
KANTILAL POPATLAL SHAH VS. STATE OF GUJARAT [LAWS(GJH)-1965-4-10] [REFERRED]
DILIP KUMAR MUKHERJEE VS. COMMERCIAL TAX OFFICER [LAWS(CAL)-1963-3-12] [REFERRED TO]
BIJOY KRISHNA DEY VS. SUB DIVISIONAL LAND REFORMS OFFICER [LAWS(CAL)-1963-4-13] [REFERRED TO]
QUCXOVA SINAL CUNDO VS. UNION OF INDIA [LAWS(BOM)-1997-6-52] [REFERRED TO]
ALL INDIA STATE BANK OFFICERS VS. UNION OF INDIA [LAWS(BOM)-2006-11-95] [REFERRED TO]
BROOKE BOND INDIA LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-1990-3-61] [REFERRED TO]
VASANT ABAJI MANDKE VS. STATE OF MAHARASHTRA [LAWS(BOM)-1978-10-15] [REFERRED TO]
GANGADHAR NARSINGDAS AGRAWAL VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(BOM)-1968-4-25] [REFERRED]
VENKATESWARA CHEMICALS VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2001-7-89] [REFERRED TO]
UNION OF INDIA VS. KASARAGOD DISTRICT PARALLEL [LAWS(KER)-2013-7-169] [REFERRED TO]
MAMMAD KEYI VS. WEALTH TAX OFFICER CALICUT [LAWS(KER)-1961-7-29] [REFERRED TO]
AHAMMAD HAJI VS. STATE OF KERALA [LAWS(KER)-1963-11-26] [REFERRED TO]
K.NIRAI MATHI AZHAGAN VS. UNION OF INDIA [LAWS(MAD)-2020-1-527] [REFERRED TO]
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COLONEL HIS HIGHNESS RAJA SIR HARINDER SINGH BRAR BANS BAHADUR VS. UNION OF INDIA [LAWS(P&H)-1975-3-18] [REFERRED TO]
SANTOSH KUMAR VS. STATE OF M. P. [LAWS(MPH)-1994-8-85] [REFERRED TO]
GOPAL NARAIN VS. STATE OF UTTAR PRADESH [LAWS(SC)-1963-9-8] [REFERRED TO]
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VEL WHITE HORSE DISTELLRIES PVT LTD VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2003-4-5] [REFERREED TO 12]
A VENKATESHWARA RAO VS. BHARAT ELECTRONICS LTD [LAWS(APH)-2005-3-43] [REFERRED TO]
B NARASIMHA REDDY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2007-5-11] [REFERRED TO]
G KISHAN REDDY VS. METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD [LAWS(APH)-2008-1-25] [REFERRED TO]
KONATHALA VENKATA RAMANA AND BUDHA APPA RAO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1968-10-9] [REFERRED TO]
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B. GOVINDRAJ HEGDE VS. STATE OF KARNATAKA AND OTHERS [LAWS(KAR)-2016-7-54] [REFERRED TO]
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MANAGER VS. STATE OF KERALA [LAWS(KER)-2019-11-435] [REFERRED TO]
DHARMENDRA M. JANI VS. UNION OF INDIA [LAWS(BOM)-2021-6-10] [REFERRED TO]
ARUN KUMAR MUKHOPADHYAY VS. INSTITUTE OF CHARTERED ACCOUNTANTS INDIA [LAWS(CAL)-1979-7-17] [REFERRED TO]
GROWTH LEASING AND FINANCE LTD VS. STATE OF GUJARAT [LAWS(GJH)-1991-7-14] [REFERRED TO]
GABHAJI B THAKORE VS. STATE OF GUJARAT [LAWS(GJH)-2006-7-3] [REFERRED TO]
INDIRA RESTAURANT VS. ADDL ENTERTAINMENT TAX OFFICER [LAWS(DLH)-2003-5-91] [REFERRED]
SUPREME STEELS AND GENERAL MILLS VS. UNION OF INDIA [LAWS(DLH)-1997-10-50] [REFERRED]
SUSHIL CHANDER ANAND VS. STATE OF U P [LAWS(ALL)-1967-5-10] [REFERRED TO]
RAM SWARUP KAUSHAL VS. UNION OF INDIA UOI [LAWS(ALL)-1980-7-46] [REFERRED TO]
APARICI CERAMICA VS. COMMISSIONER OF TRADE & TAXES, DELHI AND ORS. [LAWS(DLH)-2017-10-14] [REFERRED TO]
DEBABRATA BASU VS. STATE OF WEST BENGAL [LAWS(CAL)-1980-9-4] [REFERRED TO]
DR. ROMA SUR VS. STATE OF WEST BENGAL [LAWS(CAL)-1989-9-60] [REFERRED TO]
AREVA T AND D INDIA LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2008-9-215] [REFERRED TO]
INDIAN OIL CORPORATION LTD VS. STATE OF BIHAR THROUGH PRINCIPAL SECRETARY-CUM- COMMISSIONER OF COMMERCIAL TAXES [LAWS(PAT)-2017-4-123] [REFERRED TO]
VENKATESWARA TIMBER DEPOT VS. UNION OF INDIA [LAWS(ORI)-1990-9-23] [REFERRED TO]
POULOSE VS. STATE OF KERALA [LAWS(KER)-1993-4-28] [REFERRED TO]
THIRUMALA THEATRE VS. GOVERNMENT OF A.P. [LAWS(APH)-2012-9-68] [REFERRED TO]
RANI LAKSHMI GINNING SPINNING AND WEAVING MILLS PVT LTD VS. TEXTILE COMMISSIONER BOMBAY [LAWS(MAD)-1984-9-5] [REFERRED TO]
TOSHIBA AN AND L W ASSOCIATION VS. EXECUTIVE OFFICER NEDUMBASSERY PANCHAYAT [LAWS(KER)-1985-1-10] [REFERRED TO]
NARAYANAN SANKARAN MOOSS VS. STATE OF KERALA [LAWS(KER)-1965-2-32] [REFERRED TO]
KESAVAN VADHYAN NAMBOODRI VS. STATE OF KERALA [LAWS(KER)-1967-6-12] [REFERRED TO]
V PADMANABHA RAVI VARMA RAJA VS. DEPUTY TAHSILDAR CHITTUR [LAWS(KER)-1962-10-31] [REFERRED TO]
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M/S LAQSHYA MEDIA PVT. LTD. VS. STATE OF PUNJAB AND OTHERS [LAWS(P&H)-2016-8-59] [REFERRED TO]
EAST INDIA TOBACCO CO VS. STATE OF ANDHRA PRADESH; IN BOTH THE APPEALS [LAWS(SC)-1962-4-16] [RELIED ON]
KHYERBARI TEA CO LIMITED KHYERBARI TEA CO LIMITED VS. STATE OF ASSAM:DESSAI AND PARBUTTIA TEA CO LTD [LAWS(SC)-1963-12-33] [REFERRED]
VIVIAN JOSEPH FERREIRA DR J EHANGIR RUSTOM SETHNA VS. MUNICIPAL CORPORATION OF GREATER BOMBAY:MUNICIPAL CORPORATION OF GREATER BOMBAY [LAWS(SC)-1971-11-45] [REFERRED TO]
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SPENCER AND GO VS. STATE OF MYSORE [LAWS(SC)-1971-4-27] [DISTINGUISHED]
A N PARASURAMAN VS. STATE OF TAMIL NADU [LAWS(SC)-1989-10-40] [RELIED ON]
BHUPINDER SINGH VS. STATE OF PUNJAB [LAWS(P&H)-1995-7-54] [REFERRED TO]
GULABJI VS. C T O SIROHI [LAWS(RAJ)-1970-5-2] [REFERRED TO]
JOHARI MAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-1968-7-23] [REFERRED TO]
RANGRAJ VS. STATE OF RAJASTHAN [LAWS(RAJ)-1966-9-3] [REFERRED TO]
GUPTA MODERN BREWERIES VS. STATE OF JAMMU AND KASHMIR [LAWS(SC)-2007-4-109] [REFERRED TO]
BIHAR CHAMBER OF COMMERCE VS. STATE [LAWS(PAT)-1995-3-28] [REFERRED TO]
CHANDI RAM SON OF SHRI THANDU RAM ETC. VS. THE STATE OF HARYANA THROUGH THE SECRETARY TO GOVERNMENT OF HARYANA, IRRIGATION DEPARTMENT [LAWS(P&H)-1975-3-25] [REFERRED TO]
E I D PARRY INDIA LIMITED VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(ST)-2000-1-5] [REFERRED TO]
ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI VS. UNION OF INDIA [LAWS(SC)-2022-7-89] [REFERRED TO]
ROOPACHAND PHOOLCHAND VS. KRISHI UPAJ MANDI SAMITI RAIPUR M P [LAWS(MPH)-1975-1-5] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME TAX VS. PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.) [LAWS(SC)-2021-4-5] [REFERRED TO]
UNION OF INDIA VS. N.S.RATHNAM [LAWS(SC)-2015-7-71] [REFERRED TO]
JINDAL STAINLESS LTD.& ANR. VS. STATE OF HARYANA & ORS. [LAWS(SC)-2016-11-11] [REFERRED TO]
BRAJENDRA MISHRA VS. STATE OF ORISSA [LAWS(ORI)-1993-4-3] [REFERRED TO]
DURGA TALKIES VS. STATE [LAWS(ORI)-1993-1-2] [REFERRED TO]
STATE OF PUNJAB VS. KHAN CHAND: RAM CHANDER JAGDISH CHANDER [LAWS(SC)-1973-12-26] [DOUBTED]
D G GOSE AND CO AGENTS PRIVATE LIMITED S K SUBRAMANIAN CUSTOMS CLEARING AGENTS ASSOCIATION ALEX CHERIYAN SOUTH CORPORATION PRIVATE LIMITED N KUNHIRAMAN ABRAHAM ABRAHAM K G BHASKARAN MRS LU VS. STATE OF KERALA [LAWS(SC)-1979-9-17] [RELIED ON]
VENKATESHWARA THEATRE VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1993-5-59] [REFERRED TO]
UNION OF INDIA VS. A SANYASI RAO [LAWS(SC)-1996-2-95] [CONSIDERED]
SIMBHAOLI SUGAR MILLS LIMITED VS. UNION OF INDIA [LAWS(DLH)-1992-3-49] [REFERRED , 16) AIR 1967 SC1801 AND 17)]
RAJASHEKAR VS. STATE OF MYSORE [LAWS(KAR)-1965-9-9] [REFERRED TO]
M/S. ROSE VALLEY REAL ESTATE & CONSTRUCTION LTD VS. UNION OF INDIA [LAWS(CAL)-2013-7-33] [REFERRED TO]
SIDDHESHWAR SAHAKARI SAKHAR KARKHANA LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-1983-4-19] [REFERRED TO]
DR. SUKUMAR MUKHERJEE, DR. SYED ABDUL MOMEN, DR. RAM KRISHAN DUTTA ROY, DR. TAPAN DAS CHATTERJEE, DR. SAIBAL GUPTA AND HEATH SERVICE ASSOCIATION WEST BENGAL AND ANOTHER VS. STATE OF WEST BENGAL AND OTHERS [LAWS(CAL)-1991-7-53] [REFERRED TO]
FYLFOT INDIA LIMITED VS. UNION OF INDIA [LAWS(CAL)-1995-9-10] [REFERRED TO]
PASCHIMBANGA RAJYA BHUMIJIBI SANGHA VS. STATE OF WEST BENGAL [LAWS(CAL)-1986-5-4] [REFERRED TO]
CHANDESWAR PROSAD SINGH VS. SUB DIVISIONAL L R OFFICER [LAWS(CAL)-1984-12-1] [REFERRED TO]
KEDAR NATH KANU VS. MAHABIR PRASAD [LAWS(ALL)-1984-10-22] [REFERRED TO]
ALL INDIA STATE BANK OFFICERS VS. UNION OF INDIA [LAWS(BOM)-2006-8-229] [REFERRED TO]
JANAB M M SULTAN IBRAHIM ADHUM VS. WEALTH TAX OFFICER [LAWS(MAD)-1972-12-21] [REFERRED TO]
K GOVINDA REDDY VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-1967-12-25] [REFERRED TO]
K GOVINDA REDDY VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-1967-12-25] [REFERRED TO]
TUNGABHADRA INDUSTRIES LIMITED KURNOOL VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1965-7-2] [REFERRED TO]
RAJAH D V APPA RAO BAHADUR VS. FIRST WEALTH TAX OFFICER [LAWS(MAD)-1968-1-25] [REFERRED TO]
ANDHRA FERRO ALLOYS PRIVATE LIMITED VS. ANDHRA PRADESH STATE ELECTRICITY BOARD [LAWS(APH)-1996-1-2] [REFERRED TO]
ECIL OFFICERS ASSOCIATION VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-1998-4-12] [REFERRED TO]
INDORE MALWA UNITED MILLS LIMITED VS. UNION OF INDIA [LAWS(DLH)-1973-5-7] [REFERRED]
M/S LIBRA BUS SERVICE PVT. LTD VS. STATE [LAWS(J&K)-2013-11-4] [REFERRED TO]
HARKAISH P.BHADORIA VS. UNION OF INDIA THRO MINISTRY OF FINANCE [LAWS(GJH)-2012-10-137] [REFERRED TO]
MAHABIR METAL WORKS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(DLH)-1973-12-18] [REFERRED]
FEDERATION OF ALL INDIA TEA TRADERS ASSOCIATIONS VS. GOVERNMENT OF A P [LAWS(APH)-2006-3-156] [REFERRED TO]
ASSOCIATION OF SELF-FINANCED AYURVEDA COLLEGES OF GUJARAT VS. STATE OF GUJARAT [LAWS(GJH)-2018-5-28] [REFERRED TO]
DARSHANLAL ANAND PRAKASH AND ANOTHER VS. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, SHILLONG, ASSAM AND OTHERS [LAWS(CAL)-1974-3-39] [REFERRED TO]
BANKIM CHANDRA BANERJEE VS. DISTT PANCHAYAT OFFICER [LAWS(CAL)-1964-7-20] [REFERRED TO]
DEBABRATA BASURS VS. STATE OF WEST BENGAL [LAWS(CAL)-1979-8-18] [REFERRED TO]
RAM DHANI SINGH VS. COLLECTOR SONBHADRA [LAWS(ALL)-2000-1-36] [REFERRED TO]
V K AGARWAL VS. STATE OF U P [LAWS(ALL)-1992-2-60] [REFERRED]
INDIAN SOCIAL ACTION FORUM INSAF VS. UNION OF INDIA [LAWS(DLH)-2011-9-247] [REFERRED TO]
ARUNA A VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2002-11-98] [REFERRED TO]
P SANKARA NARAYANAN VS. STATE OF TAMIL NADU [LAWS(MAD)-2007-7-29] [REFERRED TO]
P SUNDARI BAI VS. STATE OF KERALA [LAWS(KER)-1978-6-9] [REFERRED TO]
S RAJAGOPALAN VS. CORPORATION OF TRIVANDRUM [LAWS(KER)-1970-10-15] [REFERRED TO]
NALINI CHIDAMBARAM VS. DIRECTORATE OF ENFORCEMENT, REPRESENTED BY ITS DIRECTOR, GOVERNMENT OF INDIA [LAWS(MAD)-2018-7-315] [REFERRED TO]
GURCHARAN SINGH VS. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA [LAWS(DLH)-2021-5-141] [REFERRED TO]
KUNHAMINA UMMA VS. PARU AMMA [LAWS(KER)-1967-3-6] [REFERRED TO]
RAMACHANDRAN VS. STATE OF KERALA [LAWS(KER)-1969-7-2] [REFERRED TO]
MONORANJAN CHAKRABORTY VS. STATE OF TRIPURA [LAWS(GAU)-1989-12-2] [REFERRED TO]
BANK OF BIHAR LTD VS. COMMISSIONER OF BUXAR MUNICIPALITY [LAWS(PAT)-1965-7-8] [REFERRD TO]
R L NARASIMHAN DECEASED OTHERS VS. STATE OF TAMIL NADU [LAWS(MAD)-1985-11-6] [REFERRED TO]
STATE OF WEST BENGAL VS. KESORAM INDUSTRIES LIMITED [LAWS(SC)-2004-1-84] [REFERED TO (PARA 40) 19.]
Namakkal Mavatta Anaithu Tourist VS. State of Tamil Nadu [LAWS(MAD)-2003-10-83] [REFERRED TO]
RAGHBIR SINGH VS. STATE OF HARYANA [LAWS(P&H)-1972-9-18] [REFERRED TO]
STATE OF PUNJAB AND OTHERS VS. MEHTA HARBANS SINGH [LAWS(P&H)-1972-1-38] [REFERRED TO]
MONTFORT ACADEMY MATRICULATION HR. SEC. SCHOOL VS. SECRETARY DEPARTMENT OF MUNICIPAL ADMINISTRATION [LAWS(MAD)-2019-9-87] [REFERRED TO]
K. NIRAI MATHI AZHAGAN VS. UNION OF INDIA [LAWS(MAD)-2020-1-277] [REFERRED TO]
MANGALAM CEMENT LTD VS. STATE [LAWS(RAJ)-1986-12-7] [REFERRED TO]
RAM DEEN VS. STATE OF RAJASTHAN [LAWS(RAJ)-1966-3-24] [REFERRED TO]


JUDGEMENT

Sinha, C. J. - (1.)In this batch of 22 petitions under Art. 32 of the Constitution, the petitioners impugn the constitutionality of the Travancore-Cochin Land Tax Act, XV of 1955, as amended by the travancore-Cochin Land Tax (Amendment) Act, X of 1957, which hereinafter will be referred to as the Act. The Act came into force on June 21, 1955, and the Amending Act on August 6, 1957. The petitioners are owners of forest areas in certain parts of the State of Kerala which, before the reorganisation of States, formed part of the State of Madras. The respondents to the petitions are:(1) the State of Kerala and (2) the District Collector, Palghat.
(2.)These petitioners are based on allegations, which are, more or less, similar, and the following allegations made in Writ Petition No. 42 of 1958 may be taken as typical and an extreme case, which was placed before us in detail to bring into bold relief the full significance and effect of the legislation impugned in these cases. The petitioner in Petition 42 of 1958 is a citizen of India, who owns forests in certain parts of Palghat Taluk in Palghat District, which was part of the State of Madras before the reorganisation of States. These forests are now in the State of Kerala. Up to the time that these forests were in the State of Madras, as it then was, the Madras Preservation of Private Forests Act, Madras Act XXVII of 1949, governed these forests. Even after these areas were transferred to the State of Kerala, the said Madras Act, XXVII of 1949, continued to apply to these forests. Under the said Madras Act the owners of forests, like the petitioner, could not sell, mortgage, lease or otherwise alienate any portion of their forests without the previous sanction of the District Collector; nor could they, without similar permission, cut trees or do any act likely to denude the forest or diminish its utility, as such. The District Collector, in exercise of the powers under the Act, does not ordinarily permit the cutting of more than a small number of trees in the forest. Thus the petitioner has not the right fully to exploit the forest wealth in his forest area and has to depend upon the previous permission of the Collector. In exercise of the powers given to the Collector under the Madras Act aforesaid, the petitioner's lessee was given permission to cut certain trees in his forest, which brings to the petitioner by way of income from the forest, a sum of Rs. 3,100 per year. Under the Act, a tax called land tax at a flat rate of Rs. 2 per acre has been imposed on the petitioner. In pursuance of the provisions of the Act, as amended as aforesaid, the District Collector of Palghat, purporting to act under the provisions of S. 5A of the Act, issued a notice to the petitioner provisionally assessing the petitioner's forest under the said Act to a sum of fifty thousand rupees per annum and informing the petitioner that, if no representation was made within thirty days, the said provisional assessment would be confirmed and a demand notice would be issued. As there has been no survey of the area of forest land in the petitioner's possession, the District Collector has conjectured the said area to be twenty-five thousand acres. The petitioner had made an application to the District Collector under the Madras Preservation of Private Forests Act for felling trees in an area of one thousand acres, but the Collector was pleased to grant permission to cut trees from 450 acres only in the course of five years at the rate of 90 acres a year. The petitioner has leased out that right to another person, who made the highest bid of Rs. 3,100/- per year, as the landlord's fee for the right to cut and remove the trees, and other minor produce. Besides the demand aforesaid, the revenue authorities have levied about four thousand rupees as tax on the surveyed portions of the forest. The petitioner's forest has large areas of arid rocks, rivulets and gorges. The petitioner, in those circumstances, questions the constitutional validity of the Act, the provisions of which will be examined hereinafter.
(3.)These petitions have been opposed on behalf of the first respondent and the allegations and submissions made in the petitions are sought to be controverted by a counter affidavit sworn to by an Assistant Secretary of the Kerala Government in the Revenue Department. It is in similar terms, as a matter of fact printed in most of these cases. It is contended therein on behalf of the respondent that the petitions are not maintainable inasmuch as no fundamental rights of the petitioners have been infringed; that the allegations about the income from the forest lands are not admitted; and by way of submission, it is added, they are irrelevant for the purposes of these petitions. It is stated that the Act was passed with a view to unifying the system of land tax in the whole of the State of Kerala. It is submitted that the validity of the Act has to be determined in the light of Art. 265 of the Constitution and that Arts. 19 and 31 were wholly out of the way. It is denied that the tax imposed was harsh or arbitrary, or has the effect of violating the petitioners' right of holding property; and it was asserted that the allegations in respect of income from the forests are entirely irrelevant, as the tax was not a tax on income, but was an "impost on land". It is equally irrelevant whether the land is productive or not. It is also contended that, in view of the provisions of Art. 31(5) (b) (i) of the Constitution, Art. 31(2) could not be relied upon by the petitioners. The allegation of the petitioners that the Act is a device to confiscate private forests is denied. It is admitted that, except in certain cases, the entire area is unsurveyed and that steps are being taken for surveying those areas. It is also stated that the areas shown in the notices served on the petitioners are based on information available to the Collector of the District; and lastly, it is stated that only notice has been issued calling upon the petitioners to make their representations, if any, to the proposed provisional assessments. The assessments have not yet been made, and, therefore, there is no question of demand of tax being enforced by coercive processes, Finally, it is suggested that the Act has been enacted for the legitimate revenue purposes of the State.
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