Supreme Court of India
Salonah Tea Company v. Superintendent of Taxes Nowgong & Ors. Etc.
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.
What the Court ordered
We are of the opinion that the High Court was in error in the approach it took.
Judgment, page 17
From the headnote
The money was refundable to the appellants. The writ petitions were within time. l484H] Per Mukharji, J. 1. No State has the right to receive or to retain taxes or monies realised from citizens without the authority of law. There is in such cases concomitant duty to refund the
Authorities it was built on
- 1986 State of Madhya Pradesh & Ors. v. Nandlal Jaiswal & Ors.
- 1964 State of Madhya Pradesh v. Bhailal Bhai & Ors.
- 1973 Ramchandra Shankar Deodhar & Ors. v. The State of Maharashtra & Ors.
- 1968 Tilokchand Motichand & Ors. v. H. B. Munshi & Anr.
- 1961 A. V. Venkateswaran, Collector of Customs, Bombay v. Ramchand Sobhraj Wadhwani and Another
- 1975 Supdt. of Taxes, Dhubri & Ors v. Onkarmal Nathmal Trust Etc. Etc.
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