Supreme Court of India
State of Kerala v. A. B. Abdul Khadir & Ors.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the appeal should be allowed and the judgment of the Kerala High Court G dated October 3, 1966 in O.P. 934 of 1964 should be set aside and the case should go back for hearing in the light of the law laid down in this judgment.
Judgment, page 11
From the headnote
Constitution of India, Arts, 301 and 304-Prohibition under Art. 301 -When a tax is saved. To avoid the decision of this Court in . . Abdul Khadir v. The State of Kera/a, [1962] 2 S. .R. 741, wherein rules framed for the issue of licences and payment of fee for storage of tobacco were held to be invalid, the appellant-State promulgated Ordinance I of 1963 w)lich was later replaced by Luxury Tax on Tobacco (Validation) Act 9 of 1964. Conse quently the appellant-State made a demand on the respondent to repay the amount which had been refunded to the respondent in accordance with the aforesaid
Authorities it was built on
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 2 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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
An email address, no password.