Supreme Court of India

M/s. Rana Girders Ltd. v. Union of India & Ors.

Neutral citation
Reported as [2013] 14 S.C.R. 58
Bench Anil R. Dave and A.K. Sikri JJ.
Decided 16 August 2013

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.

2 Supreme Court benches have cited this judgment.

From the headnote

State Financial Corporation Act, 1951 - s.29 - Purchase of property - In public auction - Free from all encumbrances -- However, sale deed and agreement stipulating liability of the purchaser to meet statutory demands arising out of the property - Liability of the purchaser to discharge the dues which the erstwhile owner of the property owed to the excise department - Held: The excise dues are not statutory liabilities - Since the purchaser had purchased the property free from all encumbrances and had not purchased entire unit as a business, it is not liable to meet the dues to Excise

Where later benches applied it

Of those, 1 relied on · 1 referred to

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