Supreme Court · 1954 INSC 28 · Decided 16 March 1954
Himmatlal Harilal Mehta v. The State of Madhya Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 1954 INSC 28 · [1954] 1 S.C.R. 1122
- Case number
- CIVIL APPEAL No. 20/1952
- Decided
- 16 March 1954
- Bench
- MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19(J)(g), 226; Companies Act
Headnote
16 1122 SUPREME COURT REPORTS HIMMATLAL HARILAL MEHTA v. THE STATE OF MADHYA PRADESH AND OTHERS. [MEHR CHAND MAHAJAN C. J., MuKHERJEA, S. R. DA>, VIVIAN BosE and GHULAM HASAN JJ.] [1954] Coostitution of India, arts. 19(1) (g), 226, 286 (1) (a)-Central Provinces and Berar Sales Ta:r Act (Act XX! of fundarnental rights under art. 19(J)(g) of the Constitution. Held, (i) that explanation II to s. 2(g) of the Central Pro· vinces <ind Berar Sales Tax Act (Act XX! of 1947) as amended by Central Provinces and Berar Act (Act XVI of 1949) is ultra vires the State Legislature. (ii)
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)