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Supreme Court of India

Orissa Cement Ltd and Ors. Etc. Etc v. State of Orissa and Ors. Etc. Etc.

Neutral citation
Reported as [1991] 2 S.C.R. 105
Bench S. Ranganathan, N.M. Kasliwal and S.C. Agrawal JJ.
Decided 4 April 1991
Status Overruled

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.

9 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the levy of cess under S. 5 to 7 of the Orissa Cess Act, 1962 is beyond the competence of the State Legislature.

Judgment, page 65

From the headnote

Orissa Cess Act, 1962: Sections 5-7-Constitutional validity of. Orissa Cess Rules, 1963: Rule 6A. Bengal Cess Act (Act IX of 1880) (As applicable to State of Bihar): Sections 4, 5, 6 and 9-Constitutional validity of. Madhya Pradesh Upkar Adhiniyam, 1981: Part IV-Section 11- Constitutional validity of. Madhya Pradesh Karadhan Adhiniyam 1982: Part IV-Section c 9-Constitutional validity of. Madhya Pradesh Mineral Areas Development Cess Rules, 1982: Rule 3 and JO. Land Cess-Levy of cess based on royalty derived from mining lands-Nature, c~aracter and validity of-State Legislatures-Legisla- tive

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 7 referred to · 1 overruled

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