Supreme Court · 1997 INSC 667 · Decided 24 September 1997
State of Bihar and ORS. v. Indian Aluminium Company and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 667 · [1997] SUPP. 4 S.C.R. 222
- Case number
- CIVIL APPEAL No. 2406/1994
- Decided
- 24 September 1997
- Bench
- J.S. VERMA, B.N. KIRPAL, S.P. KURDUKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 254, 245, 246; Forest Conservation Act
Headnote
Constitution of India-Arts. 254, 245 & 246 and Schedule Vll List // Entry 49-Bihar Forest Restoration and Improvement of Degraded Forest C Land Taxation Act, 1992-Section 3-Legislative Competence-Tax is on the excavation and use of forest land and not on forest land as such and taxing is for land but tax on absence of land or forest by reason of activity of excavation or mining-It is a Field covered by Forest (Conservation) Act, 1980-Hence, the-State legislature was lacking the Legislative Competence-Forest D (Conservation) Act, 1980. The respondents had been granted leases for
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)