Supreme Court of India

State of Himachal Pradesh and Ors. Etc. Etc. v. Nurpur Private Bus Operators Union and Ors. Etc. Etc.

Neutral citation
Reported as [1999] SUPP. 3 S.C.R. 430
Bench S.P. Bharucha J.
Decided 6 October 1999

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Taxation : Himachal Pradesh Passengers and Goods Taxation Act, 1955--Ss.3 and, proviso to 4 (as amendedrPassengers tax-Levy of-Mode of pay­ ment-Lump sum collection of tax by taking into consideration the registered capacity of the vehicle and the distance travelled or to be travelled-Validity of-Held, tax can be levied with regard to all fares in respect of all passengers carried-No hypothetical assumption can be made regarding number of pas­ sengers carried-Amended proviso to S.4 is beyond the scope of the Act-Himachal Pradesh Passengers and Goods Taxation Rules, 1957-Rule 9. Doctrines :

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