Skip to content


State of Punjab Vs. Banarsi Das Kewal Krishan Kirpal Singh - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 1876 of 1970
Judge
Reported inAIR1984SC14; 1983(2)SCALE1037; 1984Supp(1)SCC591
AppellantState of Punjab
RespondentBanarsi Das Kewal Krishan Kirpal Singh
Cases ReferredDial Chand Gian and Co. v. The State of Punjab and
Excerpt:
.....moved the high court for the issue of a writ quashing the resolution and the application was allowed. in the appeal to the supreme court the appellant contended that (i) the levy was a tax and not a fee in return for services and (ii) s. 548(2) does not suffer from the vice of excessive delegation; while the respondent contended that (i) the levy was a fee in return for services to be rendered and not a tax, and as it was not commensurate with the costs incurred by the corporation in providing the services, the levy was invalid; (ii) if s. 548 authorised the levy of a tax, as distinct from a fee in return for service rendered, it was invalid, as it amounted to an illegal delegation of legislative functions to the appellant to fix the amount of a tax without any guidance for the..........appeal shows that the high court while allowing the writ petition of the respondent followed its earlier decision in civil writ no. 996 of 1969 dial chand gian and co. v. the state of punjab and allowed the writ petition of the present respondent to the same extent to which the earlier petition was allowed in part. the state of punjab preferred civil appeal no. 1979 of 1970 against the decision of the high court in the afore-mentioned judgment, which was allowed by this court as per the judgment dated april 22, 1983 and the writ petition was dismissed with costs throughout. the same consequence must ensure in this appeal.2. in fact, as the judgment which the high court followed in allowing the writ petition of the present respondent is set aside by this court, and this point is raised.....
Judgment:
ORDER

1. The judgment under appeal shows that the High Court while allowing the writ petition of the respondent followed its earlier decision in Civil Writ No. 996 of 1969 Dial Chand Gian and Co. v. The State of Punjab and allowed the writ petition of the present respondent to the same extent to which the earlier petition was allowed in part. The State of Punjab preferred Civil Appeal No. 1979 of 1970 against the decision of the High Court in the afore-mentioned judgment, which was allowed by this Court as per the judgment dated April 22, 1983 and the writ petition was dismissed with costs throughout. The same consequence must ensure in this appeal.

2. In fact, as the judgment which the High Court followed in allowing the writ petition of the present respondent is set aside by this Court, and this point is raised in this appeal. Registry ought to have placed both appeals together for hearing. The point raised herein is wholly covered by the decision of this Court dated April 22, 1983 and the attempt to distinguish it is futile.

3. Accordingly following the earlier decision of this Court this appeal is allowed and the judgment of the High Court is quashed and set aside and the writ petition filed by the respondent in the High Court is dismissed with costs throughout.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //