Supreme Court · 1969 INSC 160 · Decided 30 July 1969
State of Kerala v. A. B. Abdul Khadir & ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 160 · [1970] 1 S.C.R. 700
- Case number
- CIVIL APPEAL No. 517/1967
- Decided
- 30 July 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304, 301
Headnote
Constitution of India, Arts, 301 and 304-Prohibition under Art. 301 -When a tax is saved. To avoid the decision of this Court in A. B. Abdul Khadir v. The State A of Kera/a, [1962] 2 S.C.R. 741, wherein rules framed for the issue of C licences and payment of fee for storage of tobacco were held to was later replaced by Luxury Tax on Tobacco (Validation) Act 9 of 1964. Conse­ quently the appellant-State made a demand on the respondent to repay the amount which had been refunded to the respondent in accordance with the aforesaid judgment. Thereupon, the respondent filed a writ petition in
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