Supreme Court of India

Chaturbhai M. Patel v. The Union of India and Others

Neutral citation

Reported as [1960] 2 S.C.R. 362

Bench Syed Jaffer Imam J.

Decided 2 December 1959

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.

From the headnote

Legislative Competence-Validity of enactment-Competence of Central Legislature-Levy of excise duty on tobacco-Pith and substance of legislation-·Central Excises and Salt Act, I944 (I of I944), ss. 6, 8, Riiles-Govermnent of India Act, I935 (26 Geo. V. Ch. 2), s. IOO, Sch. 7, List I, Entry 45, List II, Entries 27, 29. The petitioner who was doing business in tobacco was charged with the contravention of Rules 15r( ) and 226 of the Central Excise Rules, 1944. framed under the Central Excises and Salt Act, 1944· The Collector finding the charges to be proved ordered confiscation of the goods

Authorities it was built on

1954 Cooverjee B. Bharucha v. The Excise Commissioner and the Chief Commissioner, Ajmer, and Others. cited by 10

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.