Supreme Court of India

The State of Madras v. A. Vaidyanatha Iyer

Neutral citation
Reported as [1958] 1 S.C.R. 580
Bench Bhuvneshwar Prasad Sinha J.
Decided 26 September 1957

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

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From the headnote

Appeal by special /eave-Order of acquittal by the High Court­ Power of Supreme Court-Presumption-Prevention of Corruption Act. (II of 1947), s. 4-Constitution of India, Art. 136. Respondent, an Income-tax Officer, called an assessee to his house and took a sum of Rs. 800 from him. Immediately after­ wards a search was made and the respondent, after some evasion produced the money. The respondent's defence was that he had taken the money as a loan and not as illegal gratification. The Special Judge who tried the respondent found him guilty under s. 161, Indian Penal Code, and sentenced him to

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