Supreme Court of India
M/s. Jaswant Talkies v. Commercial Taxes Officer, Bhilwara
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
Rajasthan Entertainment and Advertisement Tax Act, 1957 (as amended)-s. I 0-Exhibitor of cinematograph films admitting 878 viewers without valid ticket-Imposition of penalty of Rs. 5001-per c viewer and in addition penalty ofRs.5001--Correctness of-Held: Not correct-Under pre-amended s. I 0, contravention of admitting persons without valid ticket had no nexus with the number of persons-Though amended provision permits imposition of penalty per person but it has no retrospective effect and is not clarificatory-lmposition of penalty of Rs.4,39,0001-at the rate of Rs.5001-per viewer unreasonable
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