Supreme Court · 1975 INSC 275 · Decided 12 November 1975
A. B. Abdul Kadir & ORS. ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1975 INSC 275 · [1976] 2 S.C.R. 690
- Case number
- CIVIL APPEAL No. 1689/1972
- Decided
- 12 November 1975
- Bench
- HANS RAJ KHANNA, P.N. BHAGWATI, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304(b)
Headnote
c D iF G II Keralc• Luxury Tax on Tobacco (Validation) Act, 1964 (9 of 1964) Stare Legisla/llre-if competent to enact-if could enact a taxation law relrospectirel)'. Co11stitution of India-Art. 304(b )-reasonable restricti01z-puhlic interest­ coloural>le legislation-tests to decide. Finance Act 1950 extended the Central Excise and Salt Act, 1944 lo the Part B State of Travancore Cochin and repealed the Cochin Tobacco Act, 1909 and the Tobacco Act (Travancore Act I of 1087). Thereafter a system of licensing wa~ introduced by which the licensees were required to pay a
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