Supreme Court of India
The Cantonment Board, Mathura v. Krishna Bricks and Lime Factory
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.
From the headnote
Cantonments Act, 1924: Section 60. Imposition of Tax-By cantonment Board-On trades and call ings-Rate of tax-Held : must be within the ceiling limit fixed by Art. 276(2)-S. 60 linked Board's power to impose tax with that of any Municipality in the State where Cantonment was situated-Since power of municipality was subject to ceiling fixed by Art. 276(2), Board's power was also subject to such ceilin~Hence, Board did not have unlimited taxing power-U.P. Municipalities Act, 1916, S. 128(1)(ii}-Constitution of India, 1950, Art. 276(2).
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