Supreme Court of India

Kunnathat Thathunni Moopil Nair v. The State of Kerala and Another

Neutral citation

Bench Bhuvneshwar Prasad Sinha, Syed Jaffer Imam, A.K. Sarkar, K. Subba Rao and J.C. Shah JJ.

Decided 9 December 1960

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

13 Supreme Court benches have cited this judgment.

From the headnote

Land Tax-Constitutional validity of enactment-Uniform basic tax on all lands-Classification-Tax on forest areas-Legis lative competence of State-Govcrnment"s power to exempt-Provi sional assessment-Validity-Travancore-Cochin Land Tax Act, I955 (Travancore-Cochin IS of r955), as amended by Act ro of z957, ss. 4, 5- , 7-Constitution of India, Arts. r4, r9(r)(j), 3r, 265. Schedule 7, List II, Entries z9, 49. The Travancore-Cochin Land Tax Act, 1955, was passed· by the legislature of the State of Travancore-Cochin and was amended by Act IO of 1957, by the State of Kerala.

Authorities it was built on

1958 Shri Ram Krishna Dalmia v. Shri Justice S. R. Tendolkar & Others cited by 110

Where later benches applied it

2024 Property Owners Association & Ors. v. State of Maharashtra & Ors. referred to
2024 Union of India & Ors. v. Rajeev Bansal referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2024 M/s Rewa Tollway P. Ltd. v. The State of Madhya Pradesh & Ors. referred to
2022 All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors referred to
2021 Deputy Commissioner of Income Tax & Anr. v. M/s. Pepsi Foods Ltd. (now Pepsico India Holdings Pvt. Ltd.) referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to
2012 Bangalore Development Authority v. The Air Craft Employees Cooperative Society Ltd. and Others referred to
2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited mentioned
2019 Ravi Agrawal v. Union of India and Another mentioned
2018 M/s. Tvs Motor Company Ltd. v. The State of Tamil Nadu and Others mentioned
1991 Spences Hotel Pvt. Ltd. and Anr. v. State of West Bengal and Ors. mentioned
1969 Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc. mentioned

Of those, 8 referred to · 5 mentioned

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