Supreme Court · 1961 INSC 342 · Decided 11 December 1961
Chhotabhai Jethabhai Patel and CO. v. The Union of India and Another
- Court
- Supreme Court of India
- Citation
- 1961 INSC 342 · [1962] SUPP. 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 140/1952
- Decided
- 11 December 1961
- Bench
- SYED JAFFER IMAM, J.L. KAPUR, K.C. DAS GUPTA, RAGHUBAR DAYAL, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19(1), 19(l)(f), 32
Headnote
COURT REPORTS CHHOTABHAI JETHABHAI PATEL AND CO. v. THE UNION OF INDIA AND ANOTHER (S. J. IMAM, J. L. KAPUR, K. c. DAS GUPTA, RAGHUBAR DAYAL AND N. RAJAGOPALA AYYANGAR, JJ.) Excise duties-Retrospective Levy-Validity of enactment­ legislative competence of Po.rliament-Constitutional in tobacco had in their Jicenced warehouse considerable quantity of tohacco on February 28, 1951. On the same day a Bill was introduced in the House of the People containing the financial proposals of the Government of India for the fiscal year beginning April 1, 1951. Clause 7 of the Bill
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