Supreme Court of India

State of Karnataka & Ors. v. N. Madappa and Ors. Etc.

Neutral citation
Reported as [1996] SUPP. 2 S.C.R. 291
Bench K. Ramaswamy and G. B. Pattanaik JJ.
Decided 2 May 1996

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

Kamataka Motor Vehicles Taxation Act, 1957 (As amended by Act 14 of1989): · S.3(4)-Levy of tax at enhanced rates on excess passengers-Govem­ ment of Kamataka levying additional tax at specified rates on Vehicles canying 011 passengers in excess of pennitted capacity of the vehicle-Held, power of State Govemment to levy tax at enhanced rate on excess passengers Oil findillg the vehicle to be overloaded in excess of prescribed limit is not consistent lVith the schenie under s.lr-A111endment is not valid in law. Constitution of lndia, 1950: c Seventh Schedule, List 11, Ellfry 57, List Ill, Entry

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