Supreme Court of India
Calcutta Municipal Corporation and Ors. v. M/s. Shrey Mercantile Pvt. Ltd. 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.
From the headnote
Calcutta Municipal Corporation Act, 1986 (as amended by Calcutta Municipal Corporation (Amendment) Act, 1988)-Section 183-Calcutta Corporation (Taxation) Regulations, 1989-Schedule-Mutation fee-,Demand of-Charging on ad valorem basis, at different rates depending on value of property and cause of transfer-Nature and validity of charging-Held: Levy is in the nature of 'tax' and not 'fee', its primary object being augmenting revenue and not being regulatory measure-The levy is irrational, arbitrary, discriminatory violative of Article 14 of the Constitution and beyond Section 183(5) of the
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.