Supreme Court · 1961 INSC 40 · Decided 10 February 1961
The Chief Inspector of Mines and Another v. Lala Karam Chand Thapar ETC.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 40 · [1962] 1 S.C.R. 9
- Case number
- CRIMINAL APPEAL No. 98/1959
- Decided
- 10 February 1961
- Bench
- BHUVNESHWAR PRASAD SINHA, S.K. DAS, K.C. DAS GUPTA, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Criminal
- Acts & sections cited
- Constitution Article 372, 20(I), 20(1)
Headnote
1 S.C.R. SUPREME COURT REPORTS 9 tax fell within the Provincial or the State List, the z96z levy would be valid under s. 292 of the Government Amalgamated of India Act and Art. 372 of the Constitution even Coalfields Ltd. without the aid of the special provision in s. 143 or v. Art. 277. In view of the increase in the rate of tax to 9 pies per ton effected in 1949, i.e., after the commencement of Government of India Act, 1935. This objection was not even hinted in the petition now before us, and we did not consider it proper to permit petitioners to raise the point. The result is
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