Supreme Court of India
Shri M. P. Singh, Dy. Transport Commissioner, Gwalior v. Anand Transport Co. (p) Ltd. Etc.
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
Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959- Section 1-Return filed accepted as correct-No order quantifying a1no1uit of lax necessary before issuing demand notice. Under the Madhya Prade•h Motor Vehicles (Taxation of Passengers) Act, 1939, where returns have been accepted as correct nothing more need be done except to recover the tax due which has not been paid and no assessment order need be passed in view of the express language of s. 7. It ii only when the returns have not been submitted or when returns sutJ.. mitted are found to be incorrect and incomplete that the
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