Supreme Court of India

State of Orissa v. Shyam Sundar Patnaik

Neutral citation
Reported as [1966] 2 S.C.R. 402
Bench K. Subba Rao, J. C. Shah and S. M. Sikri JJ.
Decided 27 October 1965

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

Orissa Agricultural Income-tax Act, 1941-Family consisting of sons of two deceased brothers whether Joint Hindu family for the purpose of Cl. of the Schedule to the Act-Income from milk derived from cows and buffaloes maintained on agricu/lural lands whether agricultural income. The respondent represented a joint Hindu family consisting of himself, Ibis brother, and two sons of his father's brother. The joint family owned agricultural land, cows and buffaloes. Under s. 10 of the Orissa Agri­ cultural Income Tax Act, 1947, the income of joint Hindu family was normally assessable as the income

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.