Supreme Court of India
State of Bihar and Ors. v. Sachchldanand Kishore Prasad Sinha and Ors.
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.
What the Court ordered
For the above reasons, the appeal in allowed and the judgment of the High Court is set aside.
Judgment, page 18
From the headnote
Constitution of India-Art. 14--Assessment of Annual Rental Value of Holding Rules, 1993-Rule 3(1)(a) and (c)--Patna Municipal Corporation Act-Classification of holding-Notification issued under Rule 3(2) classifying c "road''-Notification under Rule 5(1) specifying rates of rental value- Validity--Plinciples applicable in case of taxing enactments and Art. 14--Clas- siftcation made by Municipal Corporation- mere possibility of a better clas- siftcation- No ground to strike dbwn classification made by Rule as discliminatory-Order of High Court striking down clauses (a) & ( c) of sub- mle ( 1)
Where later benches applied it
Of those, 1 referred to
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