Supreme Court of India
State of Gujarat and Ors. v. Kaushikbhai K. Patel and Anr.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Bombay Motor Vehicles Tax Act, 1958: Sections 3- (5)(a) & (b) and Form NT (as substituted in 1992). Tax-Refund of-Owner of omnibus did not use the vehicle for more than three months-Provision required owner to prove that such non-user of vehicle was due to reasons beyond his control in order to claim refund of tax-Held: High Court rightly struck down the words 'for reasons beyond the control of such owner or person" in S.3( )(5)(b)-Hence, owner entitled for refund of tax-Constitution of India, 1950, Arts. 14 and 19. Section 3-Tax-nature of-Held: ls compensatory in nature. Words and Phrases:
Where later benches applied it
Of those, 1 mentioned
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