Supreme Court of India

Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc.

Neutral citation

Reported as [1970] 1 S.C.R. 268

Bench M. Hidayatullah J.

Decided 11 April 1969

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the Madras Urban Land Tax Act, 1966 (Act 12 of 1966) must be upheld as constitutionally valid.

Judgment, page 22

Authorities it was built on

1960 Kunnathat Thathunni Moopil Nair v. The State of Kerala and Another cited by 10

Where later benches applied it

2021 Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr. followed
2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd. followed
2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors. referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2023 Union of India and Ors. v. Cosmo Films Limited referred to

Of those, 2 followed · 3 referred to

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