Supreme Court · 1975 INSC 8 · Decided 21 January 1975
Anant Mills CO. LTD. v. State of Gujarat & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 8 · [1975] 3 S.C.R. 220
- Case number
- CIVIL APPEAL No. 752/1973
- Decided
- 21 January 1975
- Bench
- A.N. RAY, P. JAGANMOHAN REDDY, HANS RAJ KHANNA, P.K. GOSWAMI (4-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 32
Headnote
CO. LTD. v. STATE OF GUJARAT & ORS. January 21, 1975 [A. N. RAY, C.J., P. JAGANMOHAN REDDY, H. R. KHANNA AND P. K. GOSWAMI, .TJ.) Constitution of India, 1950, Art. 14-Treating pending coses as a class .differem from decided cases, if a permissible classi[ic111iv11. Constitution of India, raising a presumption. Bombay Provincial Municipal Corporations Act (Bombay Act 59 of 1949) as amended by Gujarat Acts No. 8 of 1968 a11d No. 5 of 19i0, S,•ctions 129 a11d 137-Conservancy tax for different categories of prop.mies-Tax, if should be related only to the expense for conserrancy
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