Supreme Court of India

P.M. Ashwathanarayana Setty & Ors. Etc. Etc. v. State of Karnataka & Ors.

Neutral citation

Reported as [1988] SUPP. 3 S.C.R. 155

Bench R.S. Pathak, S. Natarajan and M.N. Venkatachaliah JJ.

Decided 22 September 1988

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.

7 Supreme Court benches have cited this judgment.

From the headnote

Bombay Court Fees Act, 1959-Ad valorem Court fee without any upper limit had to be paid on grants of probate etc. discriminatory. Constitution of India. 1950: Court fees-Levy of uniform ad valorem Levy without prescribing any upper limit-Whether alters character of levy and converts if from 'fee' into 'tax'-Whether legal and permissible. Karnataka Court Fees and Suits Valuation Act, 1958--Rajasthan Court Fees and Suits Valuation Act, 1961-Bombay Court Fees Act, 1959-Constitutional validity of. 'Tax' and 'fee'-Distinction between governmental agencies imposing fee to justify impost and its

Authorities it was built on

1954 The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt. cited by 18
1985 City Corporation of Calicut v. Thachambalath Sadalinan & Ors. cited by 5

Where later benches applied it

2017 Indian Oil Corporation Limited v. State of Bihar & Anr. relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2020 Internet and Mobile Association of India v. Reserve Bank of India referred to
2015 State of Tamil Nadu &anr. v. Tvl. South Indian Sugar Mills Assn. & Ors. mentioned
2011 Automotive Tyre Manufacturers Association v. The Designated Authority & Ors. mentioned
1990 Shashikant Laxman Kale and Anr. v. Union of India and Anr. mentioned

Of those, 1 relied on · 3 referred to · 3 mentioned

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