Supreme Court of India

Rai Vimal Krishna and Ors. v. State of Bihar and Ors.

Neutral citation
Reported as [2003] SUPP. 1 S.C.R. 358
Bench Ruma Pal J.
Decided 7 July 2003

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.

What the Court ordered

For the reasons aforesaid we dismiss this appeal and affirm the decision of the High Court, albeit for reasons which are different, with costs.

Judgment, page 18

From the headnote

Patna Municipal Corporation Act, 1951; Ss. 123 (a), (b) and (c), 133, 134, 137. 138, 149(/), 150, 151, 152, 153-Annual Rental value of Holding Rules and Notifications: Assessment of property tax-Preparation of lists thereof-Challenged on the ground that list prepared without following the provisions of the Ac/­ Notice of assessment not published in the manner as prescribed-Lists prepared in piecemeal and discriminatory manner-Recovery of tax at new rate without disposing of objections-Rejected by the High Court holding the prescribed mode of publication of the assessment lists as mandatory

Authorities it was built on

Where later benches applied it

Of those, 1 relied on

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