Supreme Court of India

C. Rajagopalachari v. Corporation of Madras

Neutral citation
Reported as [1964] 6 S.C.R. 962
Bench P.B. Gajendragadkar J.
Decided 3 March 1964

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

City Munici_nality Act 1919 (Act No. 4 of 1919), 1. lll(b), Govern­ ment ;f India Act, 1935, ss. 142A(l), 143(2), 292, Constitution of India, Art. 271-Drawing pension-If amounts to employment or pro­ fession within the meaning of Act-Whether taxable. The appellant held office as the last Governor-General of India. He bas been drawing Rs. 15,000 prr annum as pension while residing Jn the city of Madras. The Corporation of Madras demaaded profession tax from him under section lll(i)(b) of the City Municipal Act, 191~ for the year 1958-59 on the ground of his residence tJeing within J\.fadras

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