Supreme Court of India

Municipal Corporation of Delhi v. Birla Cotton, Spinning and Weaving Mills, Delhi and Another

Neutral citation

Reported as [1968] 3 S.C.R. 251

Bench K.N. Wanchoo J.

Decided 23 February 1968

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.

What the Court ordered

We hold that the Validating Act 35 of 1966 validly levies and imposes tax on consumption or sale of ·electricity till March 31, 1966.

Judgment, page 59

Authorities it was built on

1960 Vasantlal Maganbhai Sanjanwala v. The State of Bombay and Others. (and Connected Appeal) cited by 22
1965 Municlpal Board, Hapur v. Raghuvendra Krlpal and Others cited by 12

Where later benches applied it

2024 All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others relied on
2023 Vivek Narayan Sharma v. Union of India relied on
2012 Re: Special Reference N0.1 of 2012 v. -- relied on
2024 Gaurav Kumar v. Union of India and Ors. referred to
2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director referred to
2017 State of Kerala and Others v. Fr. William Fernandez Etc. Etc. referred to

Of those, 3 relied on · 3 referred to

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