Supreme Court of India

M/s. Sainik Motors, Jodhpur and Others v. The State of Rajasthan

Neutral citation
Reported as [1962] 1 S.C.R. 517
Bench T.L. Venkatarama Aiyyar J.
Decided 22 March 1961

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.

13 Supreme Court benches have cited this judgment.

From the headnote

Tax-Levied on passengers and goods carried by road in motor vehicles-Lump sum in lieu of tax optionally payable under the Act but mandatory undu the Rules,and notification-The word "shall", if mandatory or directory-Discrimination, if any between.operators using roads-Rajasthan Passengers and Goods Taxation Act, r959 (I8 of r959), ss. 3, 4-Rajasthan Passengers and Goods Taxation Rules, r959, rr. 8, 8- , Notification issued under r. 8-Constitution of India, Sch. VJ[, State List, Entry 56. The petitioners who were partners of a registered firm hold­ ing public carrier and stage carriage permits

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