Supreme Court · 1967 INSC 142 · Decided 4 May 1967
The Vishnu Pratap Sugar Works (P) LTD. v. The Chief Inspector of Stamps, U.P.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 142 · [1967] 3 S.C.R. 920
- Case number
- CIVIL APPEAL No. 1668/1966
- Decided
- 4 May 1967
- Bench
- R.S. BACHAWAT, J.M. SHELAT, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
PRATAP SUGAR WORKS (P) LTD. v. THE CHIEF INSPECTOR OF STAMPS, U.P. May 4, 1967 (R. S. BACHAWAT, J. M. SHBLAT AND V. BH>,RGAVA, JJ,) Court Fees Act, 1870 (8 of 1870), S. 7 (Iv-A), (a) and S. 7 (iv-B) (b)-Acts impositing tax-Suit for injunction on the ground that Acts void-Court Jee pt>yab/e. Cane Cess Act 1956 read with U.P. Sugar Cane Cess (Validation) Act, 1961 and the Sugar Cane Purchase Tax Act, 1961 on the ground that the Acts were invalid and void. On its plaint, the appellant paid court-fees under sub- s, (iv-B) (b) of s. 7 on the footing that the relief sought was an
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