Supreme Court of India

Sri Sudhansu Shekhar Singh Deo v. The State of Orissa and Another

Neutral citation
Reported as [1961] 1 S.C.R. 779
Bench S.K. Das J.
Decided 21 September 1960

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Agricultural Income Tax-Ex-Ruler of Indian State-Exemp­ tion from taxation-Claim based on agreement. of merger-Whether justiciable-Definition of" person "-Whether excludes "Ruler"­ Orissa Agricultural Income-tax Act, I947 (Orissa z4 of r947), ss. z(i), 3-Constitution of India, Arts. z9z, 36z, 363. On December 15, 1947, the Ruler of the erstwhile State of Sonepur, the appellant, executed a merger agreement whereby the Government of India acquired full sovereign rights over the territory of the State, but ownership and full enjoyment of pri­ vate properties belonging to the appellant and the

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