Supreme Court of India

Corporation of the City of Bangalore v. Kesoram Industries and Cotton Mills Ltd. Dunlop India Ltd. and Ors. Etc. Etc.

Neutral citation
Reported as [1989] SUPP. 2 S.C.R. 443
Bench G.L. Oza and M. Fathima Beevi JJ.
Decided 8 December 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.

From the headnote

City of Ban!(alore Corporation Act, 1949: Section 98. Octroi­ Levy of-Consideration of objections by the Corporation against the levy-Court-Whether can examine the manner of consideration. Taxation-Essentials of valid taxation-What are-Procedure for imposition of tax-Court-Whether to presume compliance with-Non­ compliance with condition-Precedent of levy of tax-Burden ofproof­ On whom. Words and phrases: 'Consideraiion'-Meaning of. The City Corporation of Bangalore invited objections from the public to the proposed levy of octroi on certain items. In a meeting of the Corporation after

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