Supreme Court of India

Devi Das Gopal Krishnan & Ors. v. State of Punjab & Ors.

Neutral citation

Reported as [1967] 3 S.C.R. 557

Bench K. Subba Rao J.

Decided 10 April 1967

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

Rate fixation-Delegation-Constitutional and Statutory necessity, if. proper guides-East Punjab General Sales Tax Act, 1948 (46 of 1948),. s. 5. Severabi/ity- /Jarging section made subject to section granting power· to fix rates-Latter declared void-If charging section also void-Effect of subsequent amendment-East Punjab General Sales Tax Act, 1948 ( 46· of 1948), ss. 4, 5, 6-Ea!I Punjab General Sales Tax (Second Amend ment) Act, 1952 (19 of 1952). EaSI Punjab General Sales Tax Act, 1948-Leglslative competenct-· Section 2 Cl. (ft)-'Acqulsitlon' meaning of-Valuable consideration. meaning

Authorities it was built on

1960 Vasantlal Maganbhai Sanjanwala v. The State of Bombay and Others. (and Connected Appeal) cited by 22

Where later benches applied it

2009 Jai Bhagwan Oil & Flour Mills v. Union of India & Ors. relied on
2022 Municipal Corporation of Greater Mumbai & Ors v. Property Owners’ Association & Ors. referred to
2021 G. Mohan Rao & Ors. v. State of Tamil Nadu & Ors. referred to
2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan referred to
2012 Delhi Race Club Ltd. v. Union of India and Ors. referred to
2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr. not applicable

Of those, 1 relied on · 4 referred to · 1 not applicable

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