Supreme Court of India

Om Parkash Agarwal Etc.etc. v. Girl Raj Kishori & Ors. Etc.etc.

Neutral citation
Reported as [1986] 1 S.C.R. 149
Bench O. Chinnappa Reddy and E.S. Venkataramiall JJ.
Decided 28 January 1986

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Constitution oflndia, Art. 265, 266 and List ll, of Seventh Schedule - State Legislature - Tax not to be imposed under guise of 'fee' - Jurisdiction of Court to scrutinise scheme of levy to determine real character. - Haryans Rural Development Fund Act, 1983, s.3- Lev)' of 'Cess' under the Act - Not 'fee' but 'tax' - State Legislature - Whether competent to enact the Act. The Haryana Rural Development Fund Act, 1983 by section 3 provides that there shall be levied on the dealer for the J. purposes of the Act, a cess, on ad valorem basis, at the rate of one per centum of the sale proceeds. of

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Where later benches applied it

Of those, 1 referred to

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