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Supreme Court of India

Darshan Lal Mehra and 23 Others v. Union of India and Others

Neutral citation
Reported as [1992] 3 S.C.R. 704
Bench Kuldip Singh J.
Decided 4 August 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

U.P. Nagar Mahapalika Adhiniyam, 1959-Sections 172, 2(77j­ Tlteatre tax under Lucknow Nagar Mahapalika Theatre Tax Rules, 1965- Fixing rate of tax on the basis of annual rental value of Cinemas-Wltether arbitrary or violative of Article 14 of the Constitution of India, 1950. The proposal of the Nagar Mahapalika, Lucknow to levy theatre tax, @ Rs.S per cinema show held in a building assessed on annual rental value of Rs. l~,000 or more and @ Rs. 3 per cinema show held in a building assessed on annual rental value of less than Rs. 10,000 was accepted by the State Government by following the

Where later benches applied it

Of those, 1 referred to

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