Supreme Court · 2004 INSC 656 · Decided 18 November 2004
State of Kerala v. Alex George and ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 656 · [2004] SUPP. 6 S.C.R. 163
- Case number
- CIVIL APPEAL No. 979/1999
- Decided
- 18 November 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a Plantations Tax Act, 1960; Ss. 3, 5 and 9A with amendment made in Schedule I to the Act by Kera/a Finance Act 18 of 1987 revising the rates of plantations tax : A B c Levy of additional plantation tax in the middle of financial year due to revision in the rate of tax in terms of of the Finance Act­ State Finance Act aims to prescribe/revise the rates of tax and not intended to replace the entire procedural and substantive tax law-Revision in_ the D tax on amendment affects the tariff categories as well as the tariff structure­ Thus, falls within the ambit of
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