Supreme Court of India

Ashok Singh v. Assistant Controller of Estate Duty, Calcutta and Others

Neutral citation
Reported as [1992] 3 S.C.R. 190
Bench S. Mohan and G.N. Ray JJ.
Decided 12 May 1992

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

Estate Duty Act, 1953: c Sections 53- , 56(2), 58, 59 and 73A-Estate Duty-Levy of-Proceed- ings not commenced within five years from the death of estate owner-Ap- plication for grant of succession certificate made by the deceased's son after attaining majority-Whether proceedings debtm"ed-Whether succession cer- -----< tificate could be denied on ground of non-production of certificate from Controller-"Proceedings for the levy of any duty"--whether includes proceed- ings for assessment. Interpretation of Statues-Plain meaning to be given effect to. Words and Phrases-Word 'levy'-Meaning of

Where later benches applied it

Of those, 1 referred to

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