Supreme Court of India

Devanagere Cotton Mills Ltd. Devanagere v. The Deputy Commissioner, Chitradurga and Another

Neutral citation
Reported as [1962] 1 S.C.R. 556
Bench T.L. Venkatarama Aiyyar J.
Decided 24 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.

From the headnote

Cotton Gess-Assessment-Notice by Deputy Commissioner­ Validity-Collector, Meaning of-Interpretation of Statute-Indian Cotton Cess Act, r923 (r4 of r923), ss. 2(a), 7-General Clauses Act, r897 (ro of r897), s.-2(II). · The appellants declined to carry out the requisition by the Deputy Commissioner to submit certain returns on the ground that under 'the Indian Cotton Cess Act, r923, which Act became applicable to the State of Mysore by the Part States Laws Act, r95r, the Collector alone could assess the cess and the Deputy Commissioner not being a "Collector" within the mean­ ing of the Act and

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