Supreme Court · 2004 INSC 49 · Decided 21 January 2004
Municipal Corporation, Amritsar v. The Senior Superintendent of Post Offices, Amritsar Division and Another
- Court
- Supreme Court of India
- Citation
- 2004 INSC 49 · [2004] 1 S.C.R. 913
- Case number
- CIVIL APPEAL No. 6532/2002
- Decided
- 21 January 2004
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 285(1), 285
Headnote
Constitution of India, 1950-Article 285(1)--Demand of service charge- By Municipal Corporation-From Department of Union Government-Demand c made on the hasis of circulars issued by Union Government-No provision under Municipal Corporation Act for levying service charges-Propriety of demand-Held: 285(/)--The Corporation was demanding tax in the garb of service charge-The circulars issued by Union Government being administrative in nature cannot override constitutional provision. D "' Appellant-Corporation issued notices to the respondent-Department ~ for payment of service charges
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)