Supreme Court of India

The State of Punjab and Ors. v. Naranjan Dass Doomra Rice and Gen. Mills and Ors. Etc.

Neutral citation
Reported as [1997] SUPP. 5 S.C.R. 453
Bench S.P. Bharucha and S.C. Sen JJ.
Decided 25 November 1997

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

Punjab Municipal Act, 19/J: Sections 62- (J), (3), 62(12) and 71(1)­ President's order dated 30th Nov./3rd December 1990-Kapas, Narma and Oilseeds-Exemption from payment of octroi-Direction to Municipal Committee to impose Urban Development Cess-levy and collection of Cess­ Held, in the absence of imposition of cess by Municipal Committees or State Govt., levy and collection of cess was without any authority of laW-:-Refund allowed. During the President's Rule in the State of Punjab, the President of India by an order dated 30th Nov./3rd Dec.1990 exempted Kapas (raw cotton), Narma and

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