Supreme Court of India

Avinder Singh Etc v. State of Punjab & Anr. Etc.

Neutral citation

Reported as [1979] 1 S.C.R. 845

Bench V. R. Krishna Iyer and D. A. Desai JJ.

Decided 19 September 1978

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.

7 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the tax is valid and does not suffer from the infirmity of excessive delegation.

Judgment, page 20

From the headnote

Constitution of India-Articles 14, 265-Vice of excessive delegati'on .Absence of guidelines-What can be delegated-lnipo,sing flat rate of taxation Choice of classification in taxing statute. Punjab Municipalities Act, I976-Sec. 90 Punjab Municipal Act, 1911- Sec. 62A-Double taxation if proltibited by Art. 265. The Municipalities of Punjab are governed by two enactments. The nume rous little ones are statutory bodies created and controlled by the Ptlnjab htuni cipal Act, 1911 and few large ones by the Punjab Municipal Corporation Act, 1976. For the purpose of the present petitions the

Where later benches applied it

2015 M/s. S.K.L. Co. v. Chief Commercial Officer & Ors. relied on
2024 Gaurav Kumar v. Union of India and Ors. referred to
2022 Municipal Corporation of Greater Mumbai & Ors v. Property Owners’ Association & Ors. referred to
2021 Rajeev Suri v. Delhi Development Authority & Ors referred to
2019 Rojer Mathew v. South Indian Bank Ltd. & Ors. referred to
2018 Union of India & Anr. v. Mohit Mineral Pvt. Ltd. referred to
2017 Power Machines India Limited v. State of Madhya Pradesh & Ors. not applicable

Of those, 1 relied on · 5 referred to · 1 not applicable

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.