Supreme Court of India
Sashi Prasad Barooah v. The Agriculture Income-tax Officer, Shillong, Assam & 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.
What the Court ordered
We are of the opinion that the State Govern ment was competent to make the part of rule 23 reproduced above in exercise of the powers conferred by sub-section (1) of section 50: According to that sub-section, the State Government may subject to previous publication make rules for carrying out the purposes of this Act.
Judgment, page 7
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