Supreme Court of India

Raja Jagdish Pratap Sahi v. State of Uttar Pradesh

Neutral citation
Reported as [1973] 3 S.C.R. 528
Decided 13 February 1973

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

U.P. Agricultural Income-tax Act (3 of 1948), s. 32-Suit for recovery of tax assessed-Maintainability. The appellant was assessed to Agricultural income-tax under the U.P. Agricultural Income-tax Act, 1948, and was directed to pay it in four instalments. The appellant defaulted and, when summary proceedi:ogs to recover the amounts as arrears of land revenue were taken under s. 32 of the Act, it was found that two of the instalments had become time barred under s. 32(2). In a suit by the respondent State for recovery of those amounts, the appellant contended that the only remedy open to the

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