Supreme Court · 1963 INSC 26 · Decided 11 February 1963
Janapareddy Latchan Naidu v. Janapareddy Sanyasamma
- Court
- Supreme Court of India
- Citation
- 1963 INSC 26 · [1964] 1 S.C.R. 920
- Case number
- CIVIL APPEAL No. 194/1961
- Decided
- 11 February 1963
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution
Headnote
v. 1 !u StUIOf Bih•r 1963 F16ruttr,y, 11. 920 SUPREME COURT REPORTS [1964] VOL. liberally construed, it would tend to cover a11 taxes, because in a loose sense, all taxes raised by the State can ultimately_ be said to be compensatory in a far­ fetched manner, and in that way, provisions which constitute a sel,f-contained code and we need not really travel outside the said pro­ \'ision in determining the validity of the tax imposed bv the Act. Since we have come to the conclusion that tlic challenge to the valirlity of the retrospective opera­ ! ion of
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