Supreme Court · 1980 INSC 43 · Decided 10 March 1980
R. R. Engineering CO. v. Zila Parishad, Bareilly & ANR.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 43 · [1980] 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1528/1970
- Decided
- 10 March 1980
- Bench
- Y.V. CHANDRACHUD, V.R. KRISHNA IYER, N.L. UNTWALIA, P.N. SHINGAL, A.D. KOSHAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 277, 276(2), 132(1), 133(1)(c); Income Tax Act
Headnote
U. P. KJhetra Samitis & Zila Parishads Act 1961-Circumstances and Pro­ _perty Tax-Nature of tax-If a tax on income or profession. State Legislature, if competent to impose tax. Acting under the power conferred by section 108 of the District Boards Act, 1922 the District Board, and Property Tax" on persons according to their circumstances and property, Jn 1958 the .powers and functions of the District Boards were vested in or were transfer­ -red to the Antarim Zila Parishads and later they were transferred to the Zila 'Parishads constituted under
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)