Supreme Court of India

Prakash Roadlines (pvt.) Ltd. v. Union of India & Another

Neutral citation
Reported as [1989] 3 S.C.R. 650
Bench G.L. Oza and K.N. Saikia JJ.
Decided 1 August 1989

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

Delhi Municipal Corporation Act, 1957: Sections 59, 463, 464 and 491-Whether penalty could be imposed without conviction by Court-Delegation of powers to taxing authorities to impose penalty­ Whether valid. The appellant, a transporter, brought some goods to Delhi with-! out paying terminal tax. Under Section 464 of the Delhi Municipal Corporation Act, 1957, a penalty of ten times the amount of terminal ~­ tax was demanded from the appellant. The demand was challenged before the High Court by way of a Writ Petition. The High Court considered the question as to whether the penalty imposed

Where later benches applied it

Of those, 1 mentioned

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