Supreme Court of India

State of Himachal Pradesh and Others v. M/s A.J. Infrastructures Pvt. Ltd and Anr.

Neutral citation
Reported as [2023] 4 S.C.R. 773
Bench S. Ravindra Bhat and Dipankar Datta JJ.
Decided 28 April 2023

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.

What the Court ordered

We hold that any observation in the decision dated 7th September, 2007 touching upon section 16-B of the HPGST Act vis-à- vis section 35 of the SARFAESI Act is of no effect.

Judgment, page 21

From the headnote

Himachal Pradesh General Sales Tax Act, 1968– s.16- – Securitisation and Reconstruction of Financial Asse ts and Enforcement of Security Interest Act, 2002 – s.35–He ld: s.16- of the HPGST Act is not ultra vires any provision of law – It is a perfectly valid piece of legislation and is not ultra vires the Constitution and/ or the Banking Companies Act as erroneously held in the decision of the High Court impugned in CA No.9212 of 2012– urther, in view of the decision in Central Bank of India case, any observation in the decision impugned in CA No.8980 of 2012 touc hing upon s.16- of the HPGST

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