Supreme Court of India
State of Himachal Pradesh and Ors. v. M/s. Shivalik Agro Poly Products and Ors.
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons discussed above, the appeal· is allowed with costs.
Judgment, page 16
From the headnote
Registration Act-Sections 78 & 79-Notifications issued by State Government-Fixing registration fee for registration of documents-On a graduated form on the basis of value of subject matter of the instrument Held, legal and valid. Tax and fee-Collection of Registration fee-Held, a fee and not tax The relationship between the levy and services rendered cannot be of mathematical exactitude-Further Held, the vagaries in its distribution amongst the class do not detract from the concept of a fee. The Respondents were allotted an industrial plot by the Himachal Pradesh Housin~ Board for
Where later benches applied it
- 2017 Tata Iron and Steel Co. Ltd. & Another v. State of Bihar & Others
- 2013 New Okhla Industrial Development Authority, v. Sarvpriya Sehkari Avas Samiti Ltd. and Anr.
- 2006 Vijayalashmi Rice Mill and Ors. v. The Commerical Tax Officers, Palakol and Ors.
Of those, 1 referred to · 2 mentioned
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