Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 4 August 1992

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

The proposal of the Nagar Mahapalika, Lucknow to levy theatre tax, @ Rs. 5 per cinema show held in a building assessed on annual rental value of Rs. 10,000 or more and @ Rs. 3 per cinema show held in a building assessed on annual rental value of less than Rs. 10,000 was accepted by the State Government by following the procedure laid-down under the U.P. Nagar Mahapalika Adhiniyam, 1959. The Lucknow Nagar Mahapalika Theatre Tax Rules, 1965 were framed and enforced with effect from December 15, 1965 and the theatre tax was levied with effect from June 1,1967.

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