Supreme Court of India

R. S. Joshi, S.T.O. Gujarat Etc. Etc. v. Ajit Mills Ltd., Ahmedabad & Anr. Etc. Etc.

Neutral citation

Reported as [1978] 1 S.C.R. 338

Bench M. H. Beg, Y. V. Chandrachud, P. N. Bhagwati, V. R. B Krishna Iyer, N. L. Untwalia, S. Murtaza Fazal Ali and C D E F G H P. S. Kailasam JJ.

Decided 31 August 1977

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.

8 Supreme Court benches have cited this judgment.

From the headnote

Bombay Sales Tax Act, 1959-Ss. 37, 46, 63 validity of-Act prohibitecl collection of any sum not payable by way of sales tax or in excess of tax payable-Amounts so collected forfeited-Forfeiture, .If withili, the legislative competence of the State Le!(islature. Constitution of India, 1950-Entries 54 and 64-List II-Constitutional vali diJy of an enactment-Rests for determination of-Forfeiture, if a penalty. Words and phrases-"Colourable"; "forfeiture"; "collected"; "shall be for jeited"-Meaning of. Section 46(1) of the Bombay Sales Tax Act, 1959 (as applicable to the State of Gujarat) enacts

Where later benches applied it

2024 Authorised Officer, Central Bank of India v. Shanmugavelu relied on
2013 Dharmendra Kirthal v. State of U.P. and Another relied on
2011 State of Tamil Nadu & Ors. v. K. Shyam Sunder & Ors. relied on
2025 Radhika Agarwal v. Union of India and Others followed
2023 Authorised Officer State Bank of India v. C. Natarajan & Anr referred to
2019 Committee of Creditors of Essar Steel India Limited through Authorised Signatory v. Satish Kumar Gupta & Ors. referred to
2012 Subramanian Swamy v. A. Raja mentioned
2014 Biswanath Bhattacharya v. Union of India & Others distinguished

Of those, 3 relied on · 1 followed · 1 distinguished · 2 referred to · 1 mentioned

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