Supreme Court · 1986 INSC 8 · Decided 28 January 1986
Om Parkash Agarwal ETC.ETC. v. Girl Raj Kishori & ORS. ETC.ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 8 · [1986] 1 S.C.R. 149
- Case number
- CIVIL APPEAL No. 2808/1985
- Decided
- 28 January 1986
- Bench
- O. CHINNAPPA REDDY, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 46, 47, 48, 48A
Headnote
Constitution oflndia, Art. 265, 266 and List ll, of Seventh Schedule - State Legislature - Tax not to be imposed under guise of 'fee' - Jurisdiction of Court to scrutinise scheme of levy to determine real character. - Haryans Rural Development Fund Act, 1983, s.3- Lev)' of 'Cess' under the Act - the Act. The Haryana Rural Development Fund Act, 1983 by section 3 provides that there shall be levied on the dealer for the J. purposes of the Act, a cess, on ad valorem basis, at the rate of one per centum of the sale proceeds. of agricultural produce bought' or sold or brought for processing
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