Supreme Court · 1967 INSC 100 · Decided 10 April 1967
Devi Das Gopal Krishnan & ORS. v. State of Punjab & ORS.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 100 · [1967] 3 S.C.R. 557
- Case number
- CIVIL APPEAL No. 526/1964
- Decided
- 10 April 1967
- Bench
- K. SUBBA RAO, J.C. SHAH, J.M. SHELAT, VISHISHTHA BHARGAVA, G.K. MITTER (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Rate fixation-Delegation-Constitutional and Statutory necessity, if. proper guides-East Punjab General Sales Tax Act, 1948 (46 of 1948),. s. 5. Severabi/ity-C/Jarging section made subject to section granting power· to fix rates-Latter declared void-If charging section also void-Effect Punjab General Sales Tax Act, 1948 ( 46· of 1948), ss. 4, 5, 6-Ea!I Punjab General Sales Tax (Second Amend­ ment) Act, 1952 (19 of 1952). EaSI Punjab General Sales Tax Act, 1948-Leglslative competenct-· Section 2 Cl. (ft)-'Acqulsitlon' meaning of-Valuable consideration.
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