Supreme Court of India
Hindustan Aeronautics Ltd. Etc. v. Registering Authority 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.
What the Court ordered
In the result, we set aside the order made by the High Court and consequently the order made by the Taxing Officer as affirmed by the appellate/ C revisional authority shall be quashed.
Judgment, page 8
From the headnote
Orissa Motor Vehicles Taxation Act, 1986-Section 2 (7)-Motor vehicles belonging to appellant used to transpoi·t children of its employees to school/college are not "Contract Carriage"-Chart specifYing rates is to regulate use of vehicle than for making profit-"To ply for hire" implies that vehicle runs regularly for a reward or that customers are solicited to use vehicle for a price-Entry 4 of the Schedule to the Act-a charge under this Entry cannot be attracted when there is mere use without "hire or reward". The appellant Company used some of its vehicles for transporting children.J>f its
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.