Supreme Court of India
State of Punjab and Ors. v. Ajudhia Nath and 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
For the reasons stated, both the appeals are accepted and the impugned judgment. which cannot be sustained, is reversed so. that both the petitions under article 226 of the Constitution of India filed by the respondents before the High Court and accepted by it are dismissed.
Judgment, page 12
From the headnote
Punjab Excise Act and Rules made thereunder-Principle of natural justice of giving opportunity to be heard does not come into play when the demand is merely for payment of a sum becoming d11e under the conditions of the licence. Constitution of India, 1950, Entry 51 of List IT of Schedule VII read with ~ section 31 of the Punjab Excise Act-Still-head duty is neither a duty of excise nor can be regarded as a tax of any kind whatsoever. Condition 8 of the licence to run liquor vends in various parts of Punjab during the financial year 1965-66 laid down: (i) the licencee shall lift each month
Where later benches applied it
- 2002 Rakesh Wadhawan and Ors. v. M/s. Jagdamba Industrial Corporation and Ors.
- 1983 State of Haryana v. Jage Ram
Of those, 2 mentioned
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.