Supreme Court of India

Smt. Ujjam Bai v. State of Uttar Pradesh

Neutral citation

Reported as [1963] 1 S.C.R. 778

Bench S.K. Das J.

Decided 28 April 1962

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.

6 Supreme Court benches have cited this judgment.

From the headnote

Fundamental Right, Enforcement of-Assessment by Sales Tax Officer under a valid Act-If open to challenge o" the sole ground of misconstructi·on of Act and Notificati"on-Oonstitution of India, Arts. 19(l)(g), 32-Uttar Pradesh Sales Tax Act, 1948(U.P. XV of 1948), s.4(1)(b). The petitioner was a partnt:r in a firm that carried on the business of manufacture and sale of hand~made biilis. On December 14, 1957, the State Government issued a notification under s. 4(l)(b) of the U. P. Sales Tax Act, 1948. Section 4(1)(b) of the U.P. Sales Tax Act, 1948, providos as follows:- "No tax shall be payable

Authorities it was built on

1956 Pannalal Binjraj v. Union of India. cited by 27
1950 Province of Bombay v. Kusaldas S. Advani and Others cited by 17
1954 Laxmanappa Hanumantappa Jamkhandi v. The Union of India and Another cited by 7
1960 Sahibzada Saiyed Muhammed Amirabbas Abbasi & Others v. The State of Madhya Bharat & Others cited by 3
1959 Y. Mahaboob Sheriff and Others v. Mysore State Transport Authority cited by 1

Where later benches applied it

2015 Radhey Shyam & Anr. v. Chhabi Nath & Ors. followed
2025 M/s Faime Makers Pvt. Ltd. v. District Deputy Registrar, Co-operative Societies(3), Mumbai & Ors. referred to
2022 Sunil Sikri v. Guru Harkrishan Public School & Anr. referred to
2021 Mla From Mau District, Up v. Jail Superintendent (ropar) & Ors. referred to
2018 Himachal Pradesh Cricket Association & Anr. v. State of Himachal Pradesh & Ors. referred to
2015 Dm Wayanad Institute of Medical Sciences v. Union of India and Another referred to

Of those, 1 followed · 5 referred to

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