Koluthara Exports Ltd. Vs. State of Kerala and ors. - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/669201 |
| Subject | Civil |
| Court | Supreme Court of India |
| Decided On | Mar-24-1998 |
| Case Number | Civil Appeal No. 12788 of 1996 with SLP (C) Nos. 23932-36 of 1996 |
| Judge | M.M. Punchhi, C.J.,; K.T. Thomas and; Rajendra Babu, JJ. |
| Reported in | JT1998(9)SC42; 1998(3)SCALE439; (1998)9SCC612 |
| Appellant | Koluthara Exports Ltd. |
| Respondent | State of Kerala and ors. |
| Appellant Advocate | K.N. Bhat, Additional Solicitor General,; T.L. Vishwanatha Iyer, Senior Adv.,; |
| Respondent Advocate | V.R. Reddy, Additional Solicitor General, ; P. Santhalingam, ; |
Excerpt:
- order1. the high court in its order under appeal has relied on gasket radiators (p) ltd. v. esi corpn., : (1985)illj506sc wherein a concept of impost in the form of compulsory contribution has been given birth to and whether such birth should further multiply, is a question touching the interpretation of the constitution. we, therefore, refer this matter to the constitution bench of five hon'ble judges in order to test the correctness or otherwise of the gasket case, : (1985)illj506sc .court masters.
Judgment:ORDER
1. The High Court in its order under appeal has relied on Gasket Radiators (P) Ltd. v. ESI Corpn., : (1985)ILLJ506SC wherein a concept of impost in the form of compulsory contribution has been given birth to and whether such birth should further multiply, is a question touching the interpretation of the Constitution. We, therefore, refer this matter to the Constitution Bench of five Hon'ble Judges in order to test the correctness or otherwise of the Gasket case, : (1985)ILLJ506SC .
Court Masters.