Supreme Court of India

Hans Raj and Sons v. State of Jammu and Kashmir and Ors.

Neutral citation
Reported as [2002] SUPP. 1 S.C.R. 199
Bench D.P. Mohapatra and Doraiswamy Raju JJ.
Decided 17 July 2002

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 view of the above discussion the questions posed are answered C against the petitioners and in favour of the State.

Judgment, page 9

From the headnote

Levy of Tolls Act, 1995: Sections 3 and 4: Notification No. SRO 348-Levy of additional toll tax on dry fruits- Validity of-Held, Notification is beyond the purview of Section 3 of the Act since State Government is not vested with power to levy additional toll tax­ However, this ruling will have prospective effect. Respondent-State issued Notification whereby additional toll tax was levied on certain dry fruits. Appellant-Petitioners and others filed Writ Petitions challenging the validity and legality of the Notification and alternatively sought for grant of exemption of additional levy of

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