Supreme Court of India
Commissioner, Quilon Municipality, Quilon, and Another v. M/s. Harrisons & Crosfield Ltd.
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.
What the Court ordered
We hold that the Kerala Legislature was incompetent to enact s. 2 of the Validating Act.
Judgment, page 11
From the headnote
Kerala Profession Tax (Validation and Re-assessment) Act, 1958 (Ac• No. XIV of 1958), s. 2.-Whether violative of Art. 276 of the Constitution. Travancore District Municipalities Act 23 of 1116 M. .-Section 325- Power to make and amend rules under the section whether includes power to give retrospective operation to rules. The Quilon Municipality levied, in the pre-Constitution period, a pro fession tax under powers conferred by the Travancore District Municipali ties Act (Act 23 of 1116 M. ., corresponding to 1940 . .). The tax was leviable on a half-yearly basis on companies and persons
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