Supreme Court · 1956 INSC 44 · Decided 20 September 1956
Pandit Ram Narain v. The State of Uttar Pradesh and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 44 · [1956] 1 S.C.R. 664
- Case number
- CIVIL APPEAL No. 224/1955
- Decided
- 20 September 1956
- Bench
- NATWARLAL HARILAL BHAGWATI, SYED JAFFER IMAM, S.K. DAS, P. GOVINDA MENON (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
20 664 SUPREME COURT REPORTS PANDIT RAM NARAIN v. (1956] THE STATE OF UTTAR PRADESH AND OTHERS. [BHAGWATI, JAFER IMAM, S. K. DAS and GovrnDA MENON JJ.] Tax im circumstances and property-UP. Town Areas Act, 1914 (U.P. Act II of 1914)-S. 14(1)(f}-Nexus-Wluther resi· dence within Town Area on business, but WM not resid· ing within. the Town Area of Karhal. The Town Area Committee imposed a tax of Rs. 25 on him under clause (f) of s. 14(1) of the U.P. Town Areas Act, 1914, being a tax on 'circumstances and property'. The appellant filed a writ application in the High Court
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