Supreme Court of India

State of Kerala and Others. v. C. M. Francis & Co.

Neutral citation
Reported as [1961] 3 S.C.R. 181
Bench J.L. Kapur J.
Decided 12 December 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.

From the headnote

Sales Tax-Recovery of-Remedies open to the authorities­ Code of Criminal Procedure, 1898 (V of 1898, s. 386(r)(b)-Travan­ core Cochin General Sales Tax Act (XF of II25 Malayalam Era), SS. I] and 19. The respondents were assessed to sales tax under the Travancore Cochin General Sales Tax Act and proceedings were started against them under s. 13 of the Act for the recovery of the arrears of Sales Tax as if they were arrears of land revenue. The proceedings were not fruitful. Thereafter a prosecution under s. 19 of the Act was instituted against the partners who plead­ ed guilty and the

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