Supreme Court of India

New Delhi Municipal Council v. State of Punjab Etc. Etc.

Neutral citation

Reported as [1996] SUPP. 10 S.C.R. 472

Bench A.M. Ahmadi J.

Decided 19 December 1996

Status Disapproved

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.

12 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that of the two possible views expressed by Reddy, J ., it is the first which ought to be preferred.

Judgment, page 104

From the headnote

Constitution of India, 1950 : Articles 285 and 289-Exemption of property of Union from State taxation and exemption of property and income of State Government.; from Union taxation-Held, the immunity created under Article 285(1) in favour of the Union is absolute, but the immunity created under Article 289( 1) in favour of the States is qualified by clause (2) and it can be denied by way of a law made by parliament authorising imposition of any tax in respect of a trade or business carried on by or on behalf of the Government of a State or any property used or occupied for the purpose of such

Authorities it was built on

1958 Shri Ram Krishna Dalmia v. Shri Justice S. R. Tendolkar & Others cited by 108
1954 Ramkishan Mithanlal Sharma v. The State of Bombay cited by 12
1967 T. M. Kanniyan v. Income-tax Officer, Pondicherry and Anr. cited by 9
1958 Mithan Lal v. The State of Delhi & Another cited by 3

Where later benches applied it

2018 Bir Singh v. Delhi Jal Board & Ors. relied on
2010 Smt. Poonam v. Sumit Tanwar relied on
2023 Government of Nct of Delhi v. Union of India followed
2018 Government of Nct of Delhi v. Union of India & Another followed
2024 Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab. Pvt. Ltd. & Others referred to
2023 Coal India Limited and Anr v. Competition Commission of India and Anr referred to
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. referred to
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to
2014 The Security Association of India & Anr. v. Union of India & Ors. referred to
2018 Navtej Singh Johar & Ors. v. Union of India Thr. Secretary Ministry of Law and Justice disapproved

Of those, 2 relied on · 2 followed · 7 referred to · 1 disapproved

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