Supreme Court of India

State of Kerala v. Haji K. Haji K. Kutty Naha & Ors. Etc.

Neutral citation
Bench J.C. Shah J.
Decided 13 August 1968

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.

3 Supreme Court benches have cited this judgment.

From the headnote

Kera/a Buildings Tax Act, 1961, s. 4 and Constitution of India, Art, 14-Tax on buildings levied· solely on basis of fioor area-Taxing statute must not be inconsistent with Constitution or violative of fundamental rights-Lack of rational classification when results in discrimination. Under s. 4 of the Kerala Buildings Tax Act, 1961, buildings construct. - M after the coming into force of the Act and having a floor area of one thousand square feet or more were subjected to tax on a graduated scale.…

Authorities it was built on

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.