Supreme Court of India
Municipal Corporation, Amritsar v. The Senior Superintendent of Post Offices, Amritsar Division and Another
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 aforesaid reasons, the appeal is devoid of merits and it is accordingly dismissed with no order as to costs.
Judgment, page 7
From the headnote
Constitution of India, 1950-Article 285(1)--Demand of service charge- By Municipal Corporation-From Department of Union Government-Demand c made on the hasis of circulars issued by Union Government-No provision under Municipal Corporation Act for levying service charges-Propriety of demand-Held: The demand is violative of Article 285(/)--The Corporation was demanding tax in the garb of service charge-The circulars issued by Union Government being administrative in nature cannot override constitutional provision. "' Appellant-Corporation issued notices to the respondent-Department ~ for
Where later benches applied it
Of those, 1 referred to
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