Supreme Court of India

Mst. Jadao Bahuji v. Municipal Committee, Khandwa and Another

Neutral citation
Reported as [1962] 1 S.C.R. 633
Bench T.L. Venkatarama Aiyyar J.
Decided 29 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

Tax on Trade-Maximum limit imposed by Constitution Act -Validating Act fflr period prior to imposition of limit-If affect­ ed by limit-Khandwa Municipality (Validation of Tax) ,Act, r94r (r6 of r94r)-Government of India Act, r935, s. r42· . In 1922, the Municipal Committee, Khandwa imposed a tax on the trade of ginning and pressing cotton by means of steam or mechanical process. Certain suits were filed challenging the validity of the tax and ultimately in 1937, the Privy Council held that the tax had not been validly imposed. In 1941, the Governor enacted the Khandwa Municipality (Validation

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