Supreme Court of India

The State of Punjab and Ors. v. Naranjan Dass Doomra Rice and Gen. Mills and Ors. Etc.

Neutral citation
Bench S.P. Bharucha and S.C. Sen JJ.
Decided 25 November 1997

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

Punjab Municipal Act, 19/J: Sections 62- (J), (3), 62(12) and 71(1)­ President's order dated 30th Nov./3rd December 1990-Kapas, Narma and Oilseeds-Exemption from payment of octroi-Direction to Municipal Committee to impose Urban Development Cess-levy and collection of Cess­ Held, in the absence of imposition of cess by Municipal Committees or State Govt., levy and collection of cess was without any authority of laW-:-Refund allowed.…

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