Supreme Court of India

Assit. Collector of Estate Duty Madras v. Smt. V. Devaki Ammal, Madras

Neutral citation
Reported as [1994] SUPP. 5 S.C.R. 573
Bench S.P. Bharucl-ia, S.C. Sen and K.S. Paripoornan JJ.
Decided 17 November 1994

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

Estate Duty Act, 1953-Section 34(/) (c)-Constitutional validity of­ No discrimination brought about by Section 34(/)(c) between members of a Mitalcshara Joint Hindu family and of a Dayabhaga family-Provision is not violative of Article 14 of Constitution of India. Constitution of India-Article 14-Estate Duty Act, 1953-Section 34(/)(c)-Constitutional validity of-No discrimination brought about by Section 34(/)(c) between members of a Mitakshara Joint Family and of a Dayabhagafamily-Provision is not violative of Article 14. c JUDICIAL DISCIPLINE-One Division Bench of a High Court should,

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