Supreme Court of India
R. R. Engineering Co. v. Zila Parishad, Bareilly & Anr.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Special Bench was right in coming to this conclusion.
Judgment, page 12
From the headnote
U. P. KJhetra Samitis & Zila Parishads Act 1961-Circumstances and Pro _perty Tax-Nature of tax-If a tax on income or profession. State Legislature, if competent to impose tax. Acting under the power conferred by section 108 of the District Boards Act, 1922 the District Board, Bareilly imposed "Circumstances_ and Property Tax" on persons according to their circumstances and property, Jn 1958 the .powers and functions of the District Boards were vested in or were transfer -red to the Antarim Zila Parishads and later they were transferred to the Zila 'Parishads constituted under the U.P.
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 2 referred to
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